Other Canadian Standards

Overview

Active Projects

Agreed-upon Procedures

The AASB is deliberating feedback received on the Exposure Draft

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

The AASB approved Section 7170, Auditor's Consent to the Use of the Auditor's Report in Connection with Designated Documents, and consequential amendments in December 2018. The revised Section 7170 was included in the March 2019 Handbook update.

Compilation Engagements

Final Handbook material approved in October 2019

Final Handbook material expected to be issued in February 2020

Extended External Reporting Assurance

IAASB Consultation Paper issued February 2019 with comment deadline of June 21, 2019.

Post-implementation Review – Reports on Supplementary Matters Arising from an Audit or a Review Engagement

Research begun in 2017.

Surveys issued in October 2019.

Public Sector Auditing Standards

The AASB is deliberating feedback received on the Exposure Draft

Reporting on Controls at a Service Organization

Final Handbook material issued September 2019

CPA Canada Handbook

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

News


November 14, 2019 News
CPA Canada Practitioner’s Pulse Webinar – Compilation Engagements

Tune into this webinar to hear AASB Principal, Svetlana Berger, speak about the recently-approved new standard on compilation engagements. The webinar is taking place on November 21 from 12:30-2pm. Register now to learn more.

November 13, 2019 News
Auditing and Assurance Standards Board Meeting – December 2-3, 2019 – Agenda now available!

Find out what’s on the agenda for the upcoming Board meeting. Topics include, Agreed-upon Procedures, Quality Management, Audits of Less Complex Entities, Public Sector Auditing Standards, Group Audits and more. Read the agenda for full details. 

October 25, 2019 News
Survey! Post-implementation Review – Reports on Supplementary Matters Arising from an Audit or a Review Engagement

Now that stakeholders have had an opportunity to apply CSRS 4460, we want to learn about your implementation experiences. If you’re a practitioner who reports to third parties on supplementary matters, a CSRS 4460 report user or an entity that engages a practitioner to report on supplementary matters, we want to hear from you! Take our survey to support the post-implementation review of this standard by January 10, 2020.