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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. |
Projects Related to the Adoption of International Standards on Auditing The AASB reviewed and discussed comments received on the Exposure Drafts of the following proposed Canadian Auditing Standards: | — | CAS 700, The Independent Auditor's Report on General Purpose Financial Statements | | — | CAS 705, Modifications to the Opinion in the Independent Auditor's Report | | — | CAS 706, Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report | | — | CAS 800, Special Considerations — Audits of Special Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | | — | CAS 805, Engagements to Report on Summary Financial Statements,
and the AASB’s draft responses to the IAASB Exposure Drafts revising ISAs 700, 705, 706, 800 and 805. |
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