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This summary of decisions of the Auditing and Assurance Standards Board (AASB) has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on projects, which might change after further deliberations by the AASB. Decisions to publish exposure draft and Handbook material are final only after a formal ballot process.
For more detailed information about AASB projects, please refer to the project summaries under Projects. |
Canadian-Specific Projects Operations Planning
The AASB discussed and reached agreement on the process the AASB will follow when deciding on its approach to developing a new or revised assurance standard (other than a Canadian Auditing Standard) when there is an existing international assurance standard or when the International Auditing Standards Board (IAASB) is undertaking a project to develop a new international assurance standard.
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