AASB

Survey! Post-implementation Review – Reports on Supplementary Matters Arising from an Audit or a Review Engagement

October 25, 2019 News

Post-implementation reviews on recently issued standards are part of the Auditing and Assurance Standards Board’s (AASB) 2016-2021 Strategic Plan.

Canadian Standard on Related Services (CSRS) 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement came into effect for reports dated on or after April 1, 2016.

Now that stakeholders have had an opportunity to apply CSRS 4460, we want to learn about your implementation experiences.

How to participate

  1. Read our Background Information on CSRS 4460, including portions of the final standard and illustrative examples.
  2. Take the survey most appropriate to you to share your CSRS implementation experiences by January 10, 2020!

Practitioner

 CSRS 4460 report user

Entity that engages a practitioner to report on a supplementary matter(s)

Next steps

Findings from your responses, together with evidence gathered through other formal and informal procedures, will form the content of a post-implementation report.

Keep up to date with this post-implementation review project via its project page.

Contact

Jacqui Kuypers, CPA, CA
Principal, Auditing and Assurance Standards Board
Phone no.: +1 (416) 204-3445
Email: jkuypers@aasbcanada.ca