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 meeting & events

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April 9 - May 2, 2019 Virtual Roundtable Discussions – CAS 700 Exposure Draft 12:00 pm – 1:00 pm EST

The AASB invites you to attend one of our convenient online roundtable discussion on April 9, 16, 26, or May 2, to share your views on the recently issued Exposure Draft, Communication of Key Audit Matters in the Auditor’s Report. Sign up now to secure your spot.

Meeting & event summaries

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March 4-5, 2019 AASB Decision Summary — March 4-5, 2019

The Board discussed several topics during this two-day meeting, including Identifying and Assessing the Risk of Material Misstatement, Public Sector Auditing Standards, Compilation Engagements, and the AASB’s 2019-2020 Annual Plan. Read the Decision Summary for full details.

January 24-25, 2019 AASB Decision Summary — January 24-25, 2019

The Board discussed several topics during this two-day meeting including Quality Management, Public Sector Auditing Standards, Compilation Engagements and the AASB’s 2019-2020 Annual Plan. Read the Decision Summary for full details.

December 14, 2018 AASB Decision Summary — December 14, 2018 Conference Call

During it’s December meeting, the Board discussed amendments to the effective date of paragraph 46 of CAS 700, Forming an Opinion and Reporting on Financial Statements. Read the Decision Summary for full details.

News

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April 9 - May 2, 2019 Meeting
Virtual Roundtable Discussions – CAS 700 Exposure Draft

The AASB invites you to attend one of our convenient online roundtable discussion on April 9, 16, 26, or May 2, to share your views on the recently issued Exposure Draft, Communication of Key Audit Matters in the Auditor’s Report. Sign up now to secure your spot.

March 12, 2019 Resource
In-Brief Podcast – The IAASB’s Exposure Draft on Quality Management is Now Available for Comment

This podcast script provides a plain and simple overview of the key highlights of the IAASB’s Exposure Draft on quality management at the firm and engagement level.

March 12, 2019 Resource
In-Brief Podcast – The IAASB’s Exposure Draft on Quality Management is Now Available for Comment

This podcast provides a plain and simple overview of the key highlights of the IAASB’s Exposure Draft on quality management at the firm and engagement level.