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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 the Invitation to Comment on the proposed new International Standard on Assurance Engagements, Assurance Reports on Controls at a Third Party Service Organization (ISAE 3402). The AASB also reviewed and provided comments on the draft letter the AASB is sending to the IAASB in response to its Exposure Draft of ISAE 3402. |