The topics the Auditing and Assurance Standards Board (AASB) plans to discuss, and anticipated actions, if any, are outlined below. Although current at the date prepared (February 13, 2023) this agenda is subject to change. More information regarding projects of the International Auditing and Assurance Standards Board (IAASB) is available at www.ifac.org/.
Canadian Auditing Standards
Audit Evidence
Going Concern
Listed Entity/Public Interest Entity
Other Canadian Standards
Audits of LCEs
Sustainability
Other
AASB Annual Plan 2023-2024
Emerging Issues
IAASB Strategy