|
Request for Input on IAASB Consultation Paper
October 22, 2009. The AASB urges Canadian stakeholders to provide input to the IAASB Consultation Paper on ISAE 3410, "Assurance on Greenhouse Gas Statement." The comment period ends January 31, 2010. Request for Input on IAASB Consultation Paper
October 20, 2009. The AASB urges Canadian stakeholders to provide input to the IAASB Consultation Paper on Auditing Complex Financial Instruments. The comment period ends December 15, 2009. AASB October 13, 2009 Decision Summary
October 19, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASOC Public Report for the period ending June 30, 2009
October 14, 2009 The AASOC reports on its activities for the period April 1, 2008 to June 30, 2009. Webinar — Implementing Canadian Auditing Standards in Your Firm
October 14, 2009. Take part in a free webinar on Thursday, October 29 at 12:30 PM ET that is a must for every practitioner wanting to kick start the CAS transition process. This webinar will cover key steps to getting started, things you should discuss this season with your audit clients and how to leverage this year's audits to save time next year. Guide to New CASs in Canada
October 9, 2009. The latest version of the CICA's Guide to New CAS in Canada is now available. This useful resource highlights areas of similarity and difference between the CASs and existing Canadian standards. Bases for Conclusions
September 30, 2009. Bases for Conclusions related to Canadian Auditing Standards and the Canadian Standard on Quality Control are now available. These documents provide information on how the AASB dealt with significant matters raised during the Exposure Draft process and link to corresponding documents developed by IAASB staff. Reporting on Financial Statements under Canadian Auditing Standards
September 25, 2009. This explanatory memorandum is designed to help stakeholders understand the decision-making process followed by the auditor when reporting on financial statements, and the form of the auditor’s report, under Canadian Auditing Standards. AASB September 14-15, 2009 Decision Summary
September 21, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, September 2009
September 17, 2009. This Risk Alert highlights quality control matters for firms to consider in the transition period between the effective date of CSQC 1 (December 15, 2009) and the effective date of the Canadian Auditing Standards (for financial statements periods ending on or after December 14, 2010). Consultation Paper on Review Engagements
September 2, 2009. This consultation paper is designed to assist the AASB to understand how the existing review engagement standards are being used in practice and what improvements practitioners would like to see to these standards. Comments are requested by October 30, 2009. Practice Advice, September 2009
September 1, 2009. This issue includes articles on compilation engagements, review engagement standards, and the availability of Canadian Auditing Standards. Practice Advice is a non-authoritative bulletin written for CAs who provide mainly review and compilation services. AASB Annual Report 2008-2009
August 10, 2009. The AASB reports on their activities, highlighting the proposed new strategic direction for standard setting in Canada. New Auditing Standards and Quality Control Standards Now Available
July 13, 2009. The AASB has made available the new Canadian Auditing Standards, which come into effect for financial statement periods ending on or after December 14, 2010. The new quality control standard for firms, which comes into effect December 15, 2009, is also available. Video — New Canadian Auditing Standards
July 13, 2009. This video provides an overview on the timing and key implications of the transition to new Canadian Auditing Standards and answers questions about the adoption of international standards as Canadian auditing standards. Webinar — Getting ready for the new Canadian Standard on Quality Control
July 13, 2009. With only months to go until the new quality control standard for firms (CSQC 1) comes into effect on December 15, 2009, it is critical that firms begin familiarizing themselves with CSQC 1 requirements. Take part in a free webinar on Tuesday, July 28 at 12:30 PM ET and learn about the practical things your firm needs to do to implement this new standard. AASB June 8-9, 2009 Decision Summary
June 16, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Assurance Implications of the Changeover to IFRSs
June 12, 2009. This publication provides guidance to auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs. AASB May 22, 2009 Decision Summary
May 26, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB May 4, 2009 Decision Summary
May 7, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Auditor's Consent to the Use of the Auditor's Report in Connection with Designated Documents
May 5, 2009. The AASB has issued an Exposure Draft proposing to replace existing Section 7500, Auditor Association with Annual Reports, Interim Reports and Other Public Documents. The comment period ends June 30, 2009. AASB April 14, 2009 Decision Summary
April 16, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, March 2009
March 24, 2009. This issue of Risk Alert highlights significant differences, and similarities, between CSQC 1 (effective on December 15, 2009) and the existing standard, GSF-QC. Chair’s Message on Adopting ISAs
March 24, 2009. The Chair of the AASB has issued a statement updating stakeholders on key aspects of the AASB's adoption of the International Standards on Auditing (ISAs). AASB March 9-10, 2009 Decision Summary
March 17, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Re-exposure Draft to Adopt ISA 210
February 24, 2009. The AASB has issued a Re-exposure Draft of proposed Canadian Auditing Standard 210, Agreeing the Terms of Audit Engagements, seeking comment on its proposal to adopt, with appropriate amendments, ISA 210. The comment period ends April 15, 2009. AASB February 10, 2009 Decision Summary
February 17, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB January 19-20, 2009 Decision Summary
January 30, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, January 2009
January 9, 2009. This issue of Risk Alert highlights matters for auditors to consider in light of the current economic crisis. These matters range from overall decisions regarding client continuance, staffing, and the extent of supervision to detailed decisions on the nature, timing and extent of specific audit procedures appropriate in the circumstances. AASB December 1-2, 2008 Decision Summary
December 9, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB November 14, 2008 Decision Summary
November 20, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, November 2008
November 11, 2008. This issue of Risk Alert highlights effects of more recent economic developments for auditors to consider when responding to risks of material misstatement in an entity’s financial statement related to the fair value of financial assets, and reclassification of certain financial assets as a result of recent changes to accounting standards. AASB October 28-29, 2008 Decision Summary
November 3, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Practice Advice, October 2008
October 10, 2008. This issue includes articles on considering qualitative factors in determining materiality of misstatements, claims relating to Notice to Reader engagements, and the adoption of International Standards on Auditing. Practice Advice is a non-authoritative bulletin written for CAs who provide mainly review and compilation services. AASB September 8-9, 2008 Decision Summary
September 15, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASOC and AASB Annual Report 2007-2008
September 3, 2008. The AASOC and AASB report on their activities, highlighting the proposed new strategic direction for standard setting in Canada. AASB August 12, 2008 Decision Summary
August 14, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB June 9-11, 2008 Decision Summary
June 17, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB May 26, 2008 Decision Summary
May 28, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB May 12-13, 2008 Decision Summary
May 16, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB April 23, 2008 Decision Summary
April 25, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB April 7, 2008 Decision Summary
April 9, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB March 25, 2008 Decision Summary
March 27, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Adopting ISAs
March 18, 2008. The AASB staff has updated the document, Adopting International Standards on Auditing, that highlights some of the AASB's decision to date regarding the adoption of ISAs. AASB March 3-5, 2008 Decision Summary
March 12, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB Seeks Stakeholders’ Comments on Recently Issued IAASB Exposure Draft
February 28, 2008. The AASB has issued an Invitation to Comment on an IAASB Exposure Draft of a proposed new International Standard on Assurance Engagements (ISAE 3402), Assurance Reports on Controls at a Third Party Service Organization. The comment period ends May 5, 2008. Exposure Draft to Adopt ISAs
February 20, 2008. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 402, Audit Considerations Relating to an Entity Using a Third Party Service Organization. The comment period ends April 9, 2008. Exposure Draft to Adopt ISAs
February 13, 2008. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 265, Communicating Deficiencies in Internal Control. The comment period ends April 9, 2008. AASB February 6-7, 2008 Decision Summary
February 12, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Drafts to Adopt ISAs
February 11, 2008. The AASB has issued the following two Exposure Drafts of proposed Canadian Auditing Standards (CASs): CAS 710, Comparative Information — Corresponding Figures and Comparative Financial Statements, and CAS 210, Agreeing the Terms of Audit Engagements. The comment period ends March 24, 2008. Risk Alert, February 2008
February 6, 2008. This issue of Risk Alert highlights matters for auditors to consider when responding to higher risks of material misstatement of financial statements of entities that have invested in non-bank-sponsored asset-backed commercial paper and other financial instruments affected by the credit crunch. Exposure Draft to Adopt ISAs
February 1, 2008. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 520, Analytical Procedures. The comment period ends March 10, 2008. Exposure Draft to Adopt ISAs
January 30, 2008. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 501, Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures. The comment period ends March 10, 2008. AASB January 21, 2008 Decision Summary
January 29, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Preface to New Assurance Handbook
January 23, 2008. The AASB has issued an Exposure Draft of a proposed "Preface to the Canadian Standards on Quality Control, Auditing, Review, Other Assurance and Related Services." The comment period ends April 30, 2008. AASB January 8, 2008 Decision Summary
January 9, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASOC and AASB Annual Report 2006-2007
December 31, 2007. The AASOC and AASB report on their activities, highlighting the proposed new strategic direction for standard setting in Canada. AASB December 17, 2007 Decision Summary
December 18, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Chair’s Message on Adopting ISAs
December 17, 2007. The Chair of the AASB has issued a statement updating stakeholders on key aspects of the AASB's adoption of the International Standards on Auditing (ISAs). AASB December 3-4, 2007 Decision Summary
December 7, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB November 26, 2007 Decision Summary
November 27, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Draft to Adopt ISAs
November 12, 2007. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 505, External Confirmations. The comment period ends January 18, 2008. Exposure Draft to Adopt ISAs
November 7, 2007. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 620, Using the Work of an Auditor's Expert. The comment period ends January 18, 2008. Practice Advice, November 2007
November 1, 2007. This issue includes articles on compilation engagements, the audit implications of cheque imaging, and the adoption of International Standards on Auditing. Practice Advice is a non-authoritative bulletin written for CAs who provide mainly review and compilation services. AASB October 25, 2007 Decision Summary
October 30, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB October 15-16, 2007 Decision Summary
October 22, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Draft to Adopt ISAs
September 25, 2007. The AASB has issued an Exposure Draft of proposed Canadian Auditing Standard CAS 220 and Canadian Standard on Quality Control CSQC1, Quality Control. The comment period ends November 30, 2007. AASB September 17-19, 2007 Decision Summary
September 24, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Drafts to Adopt ISAs
September 24, 2007. The AASB has issued five Exposure Drafts of proposed Canadian Auditing Standards (CASs): CAS 700, 705, 706, 800 and 805, together with an Explanatory Memorandum, "Proposed Changes to Auditor's Reports." The comment period ends November 9, 2007. AASB September 10, 2007 Decision Summary
September 13, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Drafts to Adopt ISAs
September 7, 2007. The AASB has issued the following two Exposure Drafts of proposed Canadian Auditing Standards (CASs): CAS 510, Initial Audit Engagements — Opening Balances, and CAS 530, Audit Sampling. The comment period ends October 10, 2007. Reporting on Internal Control over Financial Reporting
September 7, 2007. The AASB has issued an Exposure Draft of a proposed new Section, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements. The comment period ends October 10, 2007. AASB August 13-14, 2007 Decision Summary
August 16, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB July 3-5, 2007 Decision Summary
July 11, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB June 21, 2007 Decision Summary
June 22, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Draft to Adopt ISAs
June 8, 2007. The AASB has issued an Exposure Draft of proposed Canadian Auditing Standard CAS 250, The Auditor's Responsibilities Relating to Laws and Regulations in an Audit of Financial Statements. The comment period ends July 13, 2007. Exposure Drafts to Adopt ISAs
June 8, 2007. The AASB has issued the following two Exposure Drafts of proposed Canadian Auditing Standards (CASs): CAS 200, Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with Canadian Auditing Standards, and CAS 500, Considering the Relevance and Reliability of Audit Evidence. The comment period ends August 24, 2007. AASB May 28-29, 2007 Decision Summary
May 31, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB May14, 2007 Decision Summary
May 15, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, May 2007
May 9, 2007. This issue of Risk Alert puts in perspective the key changes in the new audit risk standards and provides some useful reminders for auditors as they continue to implement the quality control standards. AASB April 10-12, 2007 Decision Summary
April 19, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB March 26, 2007 Decision Summary
March 27, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Draft to Adopt ISAs
March 21, 2007. The AASB has issued an Exposure Draft of proposed Canadian Auditing Standard CAS 550, Related Parties. The comment period ends June 8, 2007. IAASB meeting, April 16-20, 2007
March 19, 2007. The IAASB has posted the agenda for its upcoming meeting. Background papers for the agenda items are also available. Exposure Draft to Adopt ISAs
March 16, 2007. The AASB has issued an Exposure Draft of proposed Canadian Auditing Standard CAS 570, Going Concern. The comment period ends May 15, 2007. New appointments to Auditing and Assurance Standards Board (AASB)
March 8, 2007. The AASOC has appointed new members to the AASB. AASB March 6, 2007 Decision Summary
March 7, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Adopting ISAs
February 12, 2007. The AASB staff has prepared a document, Adopting International Standards on Auditing, that highlights some of the AASB’s decisions to date regarding the adoption of ISAs. AASB February 5-7, 2007 Decision Summary
February 12, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Drafts to Adopt ISAs
February 2, 2007. The AASB has issued the following two Exposure Drafts of proposed Canadian Auditing Standards (CASs): CAS 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures, and CAS 580, Written Representations. The comment period ends March 23, 2007. Auditing and Assurance Standards in Canada – Strategic Plan
February 2, 2007. The AASB has issued its recently approved Strategic Plan, which will govern its activities for the next few years. The new strategies reflect the AASB’s new standard-setting approach which focuses on the adoption of International Standards on Auditing. Exposure Drafts to Adopt ISAs
February 1, 2007. The AASB has issued the following four Exposure Drafts of proposed Canadian Auditing Standards (CASs): CAS 230, Audit Documentation, CAS 560, Subsequent Events, CAS 610, The Auditor's Consideration of the Internal Audit Function, and CAS 720, The Auditor's Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements. The comment period ends March 16, 2007. Risk Alert, January 2007
January 26, 2007. This issue of Risk Alert deals with the auditors’ association with public companies’ MD&A disclosures of weaknesses in the design of internal control over financial reporting. AASB Update January 2007
January 18, 2007. This edition highlights some activities of the Auditing and Assurance Standards Board (AASB) with regard to its strategy to adopt International Standards on Auditing (ISAs). AASB January 4, 2007 Decision Summary
January 8, 2007. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Assistance to Directors
January 5, 2007. The AASB has issued a draft of a proposed new Assurance and Related Services Guideline, Auditor Assistance to Directors on Continuous Disclosure Information. The comment period ends April 15, 2007. Communications with Those Charged with Governance
January 5, 2007. The AASB has issued an Exposure Draft of proposed Canadian Auditing Standard CAS 260, Communications with Those Charged with Governance. The comment period ends January 29, 2007. AASB December 12, 2006 Decision Summary
December 14, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Materiality and Evaluation of Misstatements
December 13, 2006. The AASB has issued an Exposure Draft of proposed Canadian Auditing Standards CAS 320, Materiality in Planning and Performing an Audit, and CAS 450, Evaluation of Misstatements Identified During the Audit. The comment period ends January 17, 2007. Agreed-upon Procedures Regarding Internal Control over Financial Reporting
December 1, 2006. The AASB has issued an Exposure Draft of a proposed new Section, Agreed-upon Procedures Regarding Internal Control over Financial Reporting. The comment period ends January 26, 2007. AASB November 20-22, 2006 Decision Summary
November 28, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB November 8, 2006 Decision Summary
November 10, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB October 16-17, 2006 Decision Summary
October 19, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Communications with Actuaries
October 17, 2006. The AASB has reissued an Exposure Draft of revised Section 5365, Communications with Actuaries, including amendments to the Joint Policy Statement of the CICA and the Canadian Institute of Actuaries. The comment period ends December 1, 2006. AASB October 4, 2006 Decision Summary
October 6, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Practice Advice, October 2006
October 2, 2006. This issue includes articles on calculating materiality in a review engagement and the audit implications of cheque imaging, as well as a summary of new and proposed AASB standards and guidance. Practice Advice is a non-authoritative bulletin written for CAs who provide mainly review and compilation services. Job Opportunity: Principal, Auditing and Assurance Standards
September 18, 2006. This is an opportunity for an innovative, technically accomplished CA to join a highly skilled and committed team supporting the setting of professional standards for auditing and assurance services. AASB September 11-12, 2006 Decision Summary
September 15, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASOC and AASB Annual Report 2005-2006
August 25, 2006. The AASOC and AASB report on their activities, highlighting the proposed new strategic direction for standard setting in Canada. Going Concern
August 23, 2006. The AASB has issued an Exposure Draft of a new Section, Going Concern, dealing with the auditor's responsibility to assess the adequacy of financial statement disclosures when there are material uncertainties about the entity's ability to continue as a going concern. The comment period ends October 31, 2006. Compilation Engagements
August 18, 2006. The AASB has issued an Exposure Draft of revised Section 9200, Compilation Engagements, proposing to revise the wording of the Notice to Reader and to remove from the scope of Section 9200 financial information prepared on government-prescribed forms solely for inclusion with corporate, trust and personal income tax filings. The comment period ends October 18, 2006. Communications with Actuaries
August 15, 2006. The AASB has withdrawn the Exposure Draft of revised Section 5356, Communications with Actuaries. It will be reissued when the Canadian Institute of Actuaries issues a complementary exposure draft. Communications with Actuaries
August 2, 2006. The AASB has issued an Exposure Draft of revised Section 5365, Communications with Actuaries, including amendments to the Joint Policy Statement of the CICA and the Canadian Institute of Actuaries. The comment period ends October 15, 2006. The Auditor’s Standard Report
July 27, 2006. The AASB has issued an Exposure Draft of revised Section 5400, The Auditor’s Standard Report, proposing to adopt new wording for the auditor’s report on financial statements contained in International Standard on Auditing ISA 700 (Revised), The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements. The comment period ends September 30, 2006. AASB July 17, 2006 Decision Summary
July 24, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB July 5, 2006 Decision Summary
July 7, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Questions and Answers on AuG-43
July 6, 2006. A Questions and Answers document has been issued to assist practitioners applying Assurance and Related Services Guideline AuG-43, Audit of Policy Liabilities of Insurance Companies. AASB June 27-28, 2006 Decision Summary
July 4, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB June 6, 2006 Decision Summary
June 12, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB May 15-17, 2006 Decision Summary
May 24, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB Update May 2006
May 10, 2006. This edition summarizes significant matters considered by the Auditing and Assurance Standards Board from December 2005 to March 2006. Audit of Group Financial Statements
April 28, 2006. The AASB has issued an Exposure Draft of a new Section to replace Section 6930, Reliance on Another Auditor. If approved, the Section would be fully converged with International Standard on Auditing 600 (revised and redrafted), The Audit of Group Financial Statements (ISA 600). The comment period ends June 30, 2006. AASB April 11, 2006 Decision Summary
April 17, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB March 29-30, 2006 Decision Summary
April 5, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Audit of Group Financial Statements
March 27, 2006. The AASB has undertaken an accelerated process to develop a new standard on the audit of group financial statements. Risk Alert, March 2006
March 20, 2006. This issue of Risk Alert explains the dangers of issuing derivative reports and provides suggestions on how auditors can better meet the reporting needs of regulators or funding bodies by other means. New appointments to the Auditing and Assurance Standards Board (AASB)
March 8, 2006. The AASOC has appointed a new Chair and new members to the AASB. AASB February 24, 2006 Decision Summary
February 28, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, January 2006
January 25, 2006. This issue of Risk Alert provides important information to auditors of public companies on recent developments relevant to the application of Assurance and Related Services Guideline AuG-44, The Auditor’s Written Consent to the Use of the Audit Report in a Continuous Disclosure Document. AASB January 11, 2006 Decision Summary
January 16, 2006. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Improving the Clarity of Canadian Auditing Standards — Phase One
January 6, 2006. The AASB has issued an Exposure Draft proposing to revise Sections 5135, 5141, 5143 and 5150. If adopted, the revisions would conform these Sections with proposed changes to comparable International Standards on Auditing (ISAs) that are part of an 18-month program to redraft ISAs using new terminology and a new structure. The comment period ends February 14, 2006. Auditing and Assurance Standards in Canada — A New Standard-Setting Approach: Roundtable Meetings
December 23, 2005. The AASB is inviting interested individuals and organizations to participate in meetings to provide oral feedback and obtain further information on the AASB's November 2005 Invitation to Comment, “Auditing and Assurance Standards in Canada — A New Standard-Setting Approach .” AASB December 15, 2005 Decision Summary
December 19, 2005. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Comparison of International Standards on Auditing and Canadian Generally Accepted Auditing Standards
December 15, 2005. Auditing and Assurance Standards staff have prepared this comparison to provide an overview of differences between Canadian auditing standards and the ISAs. This comparison focuses primarily on differences in respective requirements. AASB Update December 2005
December 7, 2005. This edition summarizes significant matters considered by the Auditing and Assurance Standards Board from April to November 2005. AASB November 23-24, 2005 Decision Summary
December 1, 2005. An executive summary of discussions and decisions with respect to projects addressed in this meeting.
|