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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 comments received on its Exposure Drafts of proposed Canadian Auditing Standards:
- CAS 230, Audit Documentation
- CAS 560, Subsequent Events
- CAS 610, The Auditor’s Consideration of the Internal Audit Function
- CAS 720, The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
The AASB also reviewed and provided comments on drafts of letters the AASB is sending to IAASB in response to its EDs of ISAs 230, 560, 610 and 720. |
