Other Canadian Standards

Standards for Assurance Engagements


Significant gaps were identified in the Handbook compared to standards for audits of financial statements when the AASB was developing assurance engagement standards on specific topics, such as reporting on internal control over financial reporting and audits of service organizations.

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This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.