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

Practitioners surveyed on matters related to the scope of the revised compilation engagements standard October 2017

Stakeholders consulted on preliminary views regarding the development of a new compilation engagements standard 2016

Exposure Draft issued in September 2018

Lenders surveyed on their perception of compiled financial statements November 2012

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

Exposure Draft issued in December 2018

CPA Canada Handbook

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

News


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.