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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 265, Communicating Deficiencies in Internal Control; | | — | CAS 402, Audit Considerations Relating to an Entity Using a Third Party Service Organization, |
and the AASB’s draft responses to the IAASB Exposure Drafts of Proposed ISA 265 and Proposed Revised and Redrafted ISA 402. |