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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. |
Canadian-Specific Projects Development of the post-2009 CICA Handbook –Assurance
The AASB discussed various options for the structure of the post-2009 Handbook – Assurance. Consensus was reached on key elements of a suitable structure, subject to further work and input from staff on specific matters related to the form and content of this Handbook. Projects Related to the Adoption of International Standards on Auditing An update on issues related to finalizing CAS 720, The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements, was provided to the AASB. |