Other Canadian Standards

Plain Language Resources

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March 29, 2019

Resource

In Brief – A plain and simple overview of the AASB’s exposure draft on Quality Management

The Board plans to issue an exposure draft proposing the adoption of ISQM 1, ISQM 2 and ISA 220 (Revised), with appropriate Canadian amendments, if any. Read our In Brief for an overview of the exposure draft and ways you can provide input.

March 12, 2019

Resource

In-Brief Podcast – The IAASB’s Exposure Draft on Quality Management is Now Available for Comment

This podcast script provides a plain and simple overview of the key highlights of the IAASB’s Exposure Draft on quality management at the firm and engagement level.

March 12, 2019

Resource

In-Brief Podcast – The IAASB’s Exposure Draft on Quality Management is Now Available for Comment

This podcast provides a plain and simple overview of the key highlights of the IAASB’s Exposure Draft on quality management at the firm and engagement level.

March 1, 2019

Basis for Conclusions

Auditor’s Consent to the Use of the Auditor’s Report in Connection with a Designated Document

This is a summary of the process followed in revising Section 7170 and the Board’s conclusions regarding significant comments received in response to its Exposure Draft.

February 11, 2019

Resource

In Brief Podcast – The impact of the AASB’s Exposure Draft on Reporting on Controls at a Service Organization on Practitioners reporting in both Canada and the United States

This script provides a plain and simple overview, in light of the recently released exposure draft, of key considerations for practitioners required to report on controls at a service organization under both Canadian and U.S. standards.

February 11, 2019

Resource

In Brief Podcast – The impact of the AASB’s Exposure Draft on Reporting on Controls at a Service Organization on Practitioners reporting in both Canada and the United States

This Podcast provides a plain and simple overview, in light of the recently released exposure draft, of key considerations for practitioners required to report on controls at a service organization under both Canadian and U.S. standards.

January 14, 2019

Resource

In Brief Podcast – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This Podcast provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting.

January 14, 2019

Resource

In Brief Podcast Script – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This script provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting. Read the script for details.

January 14, 2019

Resource

In Brief Podcast – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This Podcast provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting.

January 14, 2019

Resource

In Brief Podcast Script – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This script provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting. Read the script for details.