Other Canadian Standards

Overview

Active Projects

Agreed-upon Procedures

The AASB and IAASB Exposure Drafts are being developed and will be issued by the end of 2018

The AASB Invitation to Comment issued on the IAASB’s Discussion Paper was issued in December 2016

Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents
Compilation Engagements

The AASB is deliberating feedback received on the Exposure Draft

Public Sector Auditing Standards

Exposure Draft of AuG-49, Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice during the Audit of Financial Statements, issued in August 2017

The Exposure Draft for guidance on performance audits currently being developed

Reporting on Controls at a Service Organization

The AASB is deliberating feedback received on the Exposure Draft

CPA Canada Handbook

The CPA Canada Handbook – Assurance contains all Other Canadian Standards, set by the AASB. Its available in print and online. 

News


May 6, 2019 Meeting Summary
AASB Decision Summary — May 6, 2019 Conference Call

The Board approved an exposure draft of a guideline for Public Sector Auditing Standards and a revised standard for Reporting on Controls at a Service Organization. It also discussed Audits of Less Complex Entities and the IAASB Strategy and Work Program. Read the full Decision Summary for details.

April 8, 2019 Meeting Summary
AASB Decision Summary – April 8, 2019 Conference Call

The Board discussed Compilation Engagements and Reporting on Controls at a Service Organization. Additionally, the Board assessed its performance against targets in its Operating Plan.

April 1, 2019 News
AASB Annual Plan – 2019-2020

The Annual Plan sets out the Board’s key activities and targets to be undertaken in 2019-2020, helping to achieve its objectives in the five-year strategic plan. Read the plan to see what’s in store.