AASB

Auditing and Assurance Standards Board

About the AASB

The Auditing and Assurance Standards Board (AASB) establishes standards for assurance and related services engagements. We contribute to the development of International Standards on Auditing (ISAs), which we adopt as Canadian Auditing Standards (CASs), by participating in consultations and activities of the International Auditing and Assurance Standards Board (IAASB) to ensure Canadian entities’ auditing needs are considered.

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Upcoming meetings & events

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April 20, 2020 Auditing and Assurance Standards Board Conference Call – April 20, 2020 12:30 – 3:30 pm Toronto, ON

Find out what’s on the agenda for the upcoming Board Conference Call. The Board is expected to discuss a revised timeline and consultation plan for its 2022-2025 draft strategic plan, and approve a Canadian exposure draft for Group Audits. Read the agenda for full details.

Meeting & event summaries

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March 9-10, 2020 AASB Decision Summary — March 9-10, 2020

The Board discussed Agreed-upon Procedures, Quality Management, Public Sector Auditing Standards and its Draft Strategic Plan for 2022-2025, among other topics. It also approved its 2020-2021 Annual Plan. Read the Decision Summary for full details.

January 23-24, 2020 AASB Decision Summary – January 23-24, 2020

The Board discussed Agreed-upon Procedures, Quality Management, and its Strategic Plan for 2021-onwards. It also reviewed a second draft of its 2020-2021 Annual Plan. Read the Decision Summary for full details.

December 23, 2019 Auditing and Assurance Standards Board Meeting – January 23-24, 2020 – Agenda now available!

Find out what’s on the agenda for the upcoming Board meeting. Topics include the 2020-2021 Annual Plan, the future Strategic Plan, Quality Management, and Agreed-upon Procedures.

News

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April 2, 2020 News
IAASB Consultation Paper – Extended External Reporting (EER) Assurance

The International Auditing and Assurance Standards Board (IAASB) issued its Consultation Paper, Extended External Reporting (EER) Assurance, which proposes non-authoritative guidance to support this evolving area of reporting. Comments are due to the IAASB on July 13, 2020.

April 1, 2020 News
Auditing and Assurance Standards Board – Annual Plan

This Annual Plan sets out the Board’s key activities and project milestones in 2020-2021, helping to achieve the objectives in the last year of its five-year strategic plan. Read the plan for full details.

March 10, 2020 News
Handbook Update – Section 4250, Future Oriented Financial Information to be retained 

Part of the non-authoritative guidance that was removed from Part V on March 1, 2020 was Section 4250, Future Oriented Financial Information. This guidance continues to be relevant to private enterprise financial statement preparers and practitioners, so it will be retained in the Handbook. Read more about this update.