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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 Projects to develop material that will be included in the future Handbook Operations Planning
The AASB discussed issues relating to the development of the AASB’s Operations Plan for 2010-2012. Other Project on Assistance to Directors
The AASB decided to terminate its project to develop a Canadian assurance and related services guideline to provide guidance to auditors who are requested by directors to provide assistance by way of comfort on financial information contained in continuous disclosure documents of public companies. The demand for such services, anticipated when the decisions was made to undertake the project, has not occurred.
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