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


March 4-5, 2019 Meeting Summary
AASB Decision Summary — March 4-5, 2019

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 the AASB’s 2019-2020 Annual Plan. Read the Decision Summary for full details.

January 24-25, 2019 Meeting Summary
AASB Decision Summary — January 24-25, 2019

The Board discussed several topics during this two-day meeting including Quality Management, Public Sector Auditing Standards, Compilation Engagements and the AASB’s 2019-2020 Annual Plan. Read the Decision Summary for full details.

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.