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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 approved the following:
- An Exposure Draft of proposed Canadian Auditing Standards (CAS) 570, Going Concern, that is based on an IAASB Exposure Draft that proposes to redraft in clarity format but not otherwise revise ISA 570, Going Concern.
- An Exposure Draft of proposed CAS 550, Related Parties, that is based on an IAASB Re-Exposure Draft that proposes to both redraft in the clarity format and revise ISA 550, Related Parties.
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