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

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

The AASB is deliberating feedback received on the Exposure Draft

Public Sector Auditing Standards

The Exposure Draft of Assurance and Related Services Guideline AuG-50, Conducting a Performance Audit in the Public Sector in Accordance with CSAE 3001 currently open for comment.

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


August 29, 2019 Meeting Summary
AASB Decision Summary — August 29, 2019 Conference Call

The Board discussed its draft response to the IAASB’s Discussion Paper for Audits of Less Complex Entities and key issues related to Compilation Engagements. Read the summary for full details.

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 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.