Other Canadian Standards

Overview

Active Projects

Agreed-upon Procedures

The AASB is deliberating feedback received on the Exposure Draft

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

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 15, 2020 News
Volunteer Opportunity – The Auditing and Assurance Standards Board needs you!

Are you interested in working with and debating issues of public interest and assurance with other prominent members of the Canadian business community? If so, we need you! AASOC is seeking a new member to appoint to the AASB. Make sure to apply by February 28, 2020.

January 13, 2020 News
Survey! Post-implementation Review – Reports on Supplementary Matters Arising from an Audit or a Review Engagement – LAST CHANCE – EXTENDED DEADLINE!

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 24, 2020.

December 23, 2019 Meeting Summary
AASB Decision Summary — December 2-3, 2019

The Board discussed several topics during this two-day meeting, including Identifying and Assessing the Risks of Material Misstatement, Public Sector Auditing Standards, and Quality Management. It also discussed its 2020-2021 Annual Plan. Read the Decision Summary for full details.