AASB

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July 15, 2019

News

Volunteer Opportunity – Evolution of Audit Evidence

The Auditing and Assurance Standards Board (AASB) is looking for individuals familiar with new information sources used in the audit evidence gathering process to be members of our Audit Evidence Advisory Group. Read more about the opportunity we have available and apply by August 31, 2019.

July 11, 2019

News

Join us! AASB Discussion Group – Understanding the Challenges of Auditing Less Complex Entities

The AASB is investigating the challenges experienced by Canadian practitioners when auditing LCEs. Join the AASB Discussion Group where AASB Principal, Andrea Lee, will be sharing information, asking questions, and moderating discussion to help us understand what you, our stakeholders, need when performing audits of LCEs.

July 5, 2019

News

Virtual Roundtable Discussions – Audits of Less Complex Entities – French Roundtable Added!

The Board added a French language virtual roundtable on July 18 to allow our French-speaking stakeholders the flexibility to provide feedback on the IAASB’s discussion paper Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) in French. English roundtables are on July 24 and August 1. Register now to have your say!

June 25, 2019

News

Join us! AASB Discussion Group – Finalizing the new Compilation Engagements standard

The AASB is currently working on analyzing the feedback received on our Exposure Draft, Compilation Engagements to finalize a new standard. But we need your help to get to the finish line! Join the AASB Discussion Group - Finalizing the new Compilation Engagements standard, where AASB Principal, Svetlana Berger, will be sharing information, asking questions, and moderating discussion to help us get to a final standard that works for you, our stakeholders.

June 25, 2019

Meeting Summary

AASB Decision Summary — June 25, 2019 Conference Call

The Board discussed the draft responses to the IAASB’s Exposure Draft “Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews.” Read the Summary for full details.

June 19, 2019

News

AASB 2018-2019 Annual Report – Serving the Public Interest by Effectively Responding to Stakeholder Needs

The way we manage our activities and meet challenges is constantly guided by ensuring that we serve the public interest. We do this by effectively responding to the needs of stakeholders. Read about the AASB’s 2018-2019 activities and accomplishments in this year’s Annual Report.

June 10-11, 2019

Meeting Summary

AASB Decision Summary – June 10 -11, 2019 Meeting

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 Quality Management. Read the Decision Summary for full details.

May 31, 2019

Document for Comment

AASB Exposure Draft – Assurance and Related Services Guideline (AuG) 50, Conducting a Performance Audit in the Public Sector in Accordance with CSAE 3001

The AASB has issued an Exposure Draft of a proposed new Guideline dealing with conducting a performance audit in the Public Sector in accordance with CSAE 3001. Stakeholders are encouraged to submit their comments by August 30, 2019.

May 30, 2019

News

IAASB Discussion Paper - Audits of Less Complex Entities

The IAASB has issued a Discussion Paper Audits of Less Complex Entities. Canadian stakeholders are encouraged to submit their comments to the IAASB by September 12, 2019.

May 30, 2019

Document for Comment

AASB Discussion Paper – Audits of Less Complex Entities

The AASB has issued its Discussion Paper that corresponds to the IAASB’s discussion paper on this topic. Stakeholders are encouraged to submit their comments by August 14, 2019.