AASB

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January 14, 2019

Resource

In Brief Podcast Script – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This script provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting. Read the script for details.

January 14, 2019

Resource

In Brief Podcast – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This Podcast provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting.

January 14, 2019

News

Keep up to date! Assurance over Key Performance Indicators

See what the AASB and other Canadian stakeholders have been doing to help enhance the trust and credibility of information reported outside of the financial statements.

January 7, 2019

News

Webinar – Agreed-upon Procedures Engagements

Are you a practitioner who performs agreed-upon procedures engagements or a user of agreed-upon procedures reports? Tune in on January 18, 2019 (English) or January 17, 2019 (French) to learn about the AASB’s proposed new standard.

January 7, 2019

News

Webinar – Agreed-upon Procedures Engagements

Are you a practitioner who performs agreed-upon procedures engagements or a user of agreed-upon procedures reports? Tune in on January 18, 2019 (English) or January 17, 2019 (French) to learn about the AASB’s proposed new standard.

December 20, 2018

News

Canadian Appointment – Eric Turner announced as new IAASB member

We are proud to share that Eric Turner, Director, AASB was appointed to the International Auditing and Assurance Standards Board (IAASB), effective January 1, 2019. Eric has previously acted as technical advisor to the IAASB’s current Canadian representative, Ron Salole.

December 18, 2018

Document for Comment

AASB Exposure Draft – Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting

The AASB issued an Exposure Draft proposing revision to CSAE 3416. Stakeholders are encouraged to submit their comments by February 28, 2019.

December 18, 2018

Resource

In Brief – A plain and simple overview of the AASB’s recently-issued Exposure Draft on engagements to report on controls at a service organization

Changes are coming to engagements to report on controls at a service organization (also known as SOC 1 engagements). Read our In Brief to see what is being proposed in the AASB’s recently issued Exposure Draft.

December 12, 2018

Basis for Conclusions

Basis for Conclusions – Reporting on Audited Financial Statements

This document summarizes the process the AASB followed in making revisions to CAS 700, Forming an Opinion and Reporting on Financial Statements. Read the Basis for Conclusions for full details.

November 30, 2018

Document for Comment

AASB Exposure Draft - Agreed-upon Procedures

The Board just issued an Exposure Draft of a proposed new standard proposing to adopt, with Canadian amendments, ISRS 4400 (Revised). Read and respond to the Exposure Draft by February 15, 2019.