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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 210, Agreeing the Terms of Audit Engagements, with related conforming amendments to:
| — | CAS 200, Overall Objectives of the Independent Auditor, and the Conduct of an Audit in Accordance with Canadian Auditing Standards; | | — | CAS 580, Written Representations; and | | — | CAS 700, The Independent Auditor’s Report on General Purpose Financial Statements. |
- CAS 710, Comparatives,
and the AASB’s draft responses to the IAASB Exposure Drafts redrafting ISAs 210 and 710. |