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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December 2-3, 2019 Auditing and Assurance Standards Board Meeting – December 2-3, 2019 8:30 am – 5:00 pm Toronto, Ontario

January 22-23, 2020 AASB Meeting - January 23-24, 2020 8:30 am – 5:00 pm Toronto, Ontario

March 9-10, 2020 AASB Meeting - March 9-10, 2020 8:30 am – 5:00 pm Toronto, Ontario

Meeting & event summaries

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October 7-8, 2019 Auditing and Assurance Standards Board Meeting – October 7-8, 2019

Find out what’s on the agenda for the upcoming Board meeting. Topics include, Compilation Engagement, Future-oriented Financial Information, Public Sector Auditing Standards, and more. Read the agenda for full details.

September 9-10, 2019 AASB Decision Summary – September 9-10, 2019 Meeting

The Board discussed several topics during its two-day meeting including Audits of Less Complex Entities, Quality Management, Agreed-upon Procedures, Identifying and Assessing the Risks of Material Misstatement and others. Read the full Decision Summary for further detail.

August 29, 2019 AASB Decision Summary — August 29, 2019 Conference Call

The Board discussed its draft response to the IAASB’s Discussion Paper for Audits of Less Complex Entities and key issues related to Compilation Engagements. Read the summary for full details.

News

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October 11, 2019 News
Volunteer Opportunity – Audits of Less Complex Entities Advisory Group

The Board is looking for individuals who have experience with audits of less complex entities to be members of our Audits of Less Complex Entities Advisory Group. Read more about the opportunity we have available and apply by November 1, 2019.

October 4, 2019 News
AASB Response – Audits of Less Complex Entities

The Board submitted a comment letter responding to the IAASB’s Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges of Applying the ISAs. Visit the IAASB’s website to read the Board’s response.

September 24, 2019 News
Auditing and Assurance Standards Board Meeting – October 7-8, 2019 – Agenda now available!

Find out what’s on the agenda for the upcoming Board meeting. Topics include, Compilation Engagement, Future-oriented Financial Information, Public Sector Auditing Standards, and more. Read the agenda for full details.