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Reporting Implications of New Auditing and Accounting Standards (5th edition)
August 24, 2011. This publication provides guidance on reporting issues that may arise during the current period of change to new auditing and accounting standards. Reporting Implications of New Auditing and Accounting Standards (4th edition)
July 14, 2011. This publication provides guidance on reporting issues that may arise during the current period of change to new auditing and accounting standards. Invitation to Comment on IAASB Exposure Draft
June 30, 2011. The AASB urges Canadian stakeholders to provide input to the IAASB Exposure Draft on proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information. Comments, on the form provided, are requested by August 12, 2011. Invitation to Comment on IAASB Consultation Paper
June 24, 2011. The AASB urges Canadian stakeholders to provide input to the IAASB Consultation Paper regarding "Enhancing the Value of Auditor Reporting: Exploring Options for Change." Comments are requested by August 26, 2011. AASB June 13-14, 2011 Decision Summary
June 22, 2011. An executive summary of discussions and decisions with respect to projects addressed in this meeting. IAASB Survey of Implementation of the Clarity ISAs by Small and Medium Practices
May 9, 2011. Your help is requested in obtaining information on the implementation of the Canadian Auditing Standards by practitioners from small and medium-sized practices who perform audits of small to medium-sized entities. Commenting in a Comfort Letter on Pro Forma Financial Information
May 9, 2011. The AASB has issued an Exposure Draft seeking comments on its proposal to amend Section 7200 relating to an auditor's responsibilities when he or she is commenting in a comfort letter on pro forma financial information. Comments, on the form provided, are requested by June 30, 2011. Standards Affected by Changes in Canadian Securities Regulations
May 9, 2011. The AASB has issued an Exposure Draft seeking comments on its proposal to amend Section 7110, Section 7115 and AuG-30 to reflect changes in Canadian securities regulations. Comments, on the form provided, are requested by June 30, 2011. AASB May 3, 2011 Decision Summary
May 9, 2011. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Assurance Engagements on Greenhouse Gas Statements — Online Roundtable
March 22, 2011. Take part in a free, interactive, online roundtable on Thursday, March 31, 2011 from 11:30 to 1:30 EDT. The event will focus on the recently issued Exposure Draft on CSAE 3410, Assurance Engagements on Greenhouse Gas Statements. Participants will have the opportunity to provide direct feedback on the document for comment and ask questions of the experts. AASB March 7-8, 2011 Decision Summary
March 16, 2011. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Assurance Engagements on Greenhouse Gas Statements
March 14, 2011. The AASB has issued an Exposure Draft seeking comments on its proposal to issue a new Canadian Standard on Assurance Engagements. Comments, on the form provided, are requested by April 18, 2011. Auditing and Assurance Bulletin
March 10, 2011. This Bulletin clarifies the effective dates of AuG-47, Dating the Review Engagement Report on Financial Statements, and other amended Handbook material relating to dating of the practitioner’s report and timing of engagement quality control reviews for assurance engagements, issued in December 2010. Assurance Implications of the Changeover to IFRSs (7th edition)
March 4, 2011. This publication provides guidance to auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs. Reporting on Financial Statements under Canadian Auditing Standards
March 1, 2011. This explanatory memorandum is designed to help stakeholders understand the decision-making process followed by the auditor when reporting on financial statements, and the form of the auditor’s report, under Canadian Auditing Standards. Reporting Implications of New Auditing and Accounting Standards (3rd edition)
March 1, 2011. This publication provides guidance on reporting issues that may arise during the current period of change to new auditing and accounting standards. Invitation to Comment on IAASB Exposure Draft
February 28, 2011. The AASB urges Canadian stakeholders to provide input to the IAASB Exposure Draft on proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Statements. Comments, on the form provided, are requested by April 11, 2011. Assurance Implications of the Changeover to IFRSs (6th edition)
February 1, 2011. This publication provides guidance to auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs. Invitation to Comment on IAASB Discussion Paper
February 1, 2011. The AASB urges Canadian stakeholders to provide input to the IAASB Discussion Paper regarding "Disclosures." Comments are requested by April 11, 2011. AASB January 17-18, 2011 Decision Summary
February 1, 2011. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Invitation to Comment on IAASB Consultation Paper
January 26, 2011. The AASB urges Canadian stakeholders to provide input to the IAASB Consultation Paper regarding its "Proposed Strategy and Work Program for 2012-2014." Comments, on the form provided, are requested by March 18, 2011. Audits of Financial Statements that Contain Amounts that Have Been Determined Using Actuarial Calculations
January 12, 2011. This publication provides guidance to help auditors understand and apply the requirements in the Canadian Auditing Standards in conducting audits of financial statements that contain amounts determined using actuarial calculations whether or not determined by, or with the assistance of, an actuary. AASB November 29-30, 2010 Decision Summary
December 8, 2010. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Dating the Review Engagement Report on Financial Statements, AuG-47
December 1, 2010. A Basis for Conclusions has been issued. Limited Scope Revisions to Certain Standards for Assurance Engagements
December 1, 2010. A Basis for Conclusions has been issued. Invitation to Comment on IAASB Exposure Draft
November 24, 2010. The AASB urges Canadian stakeholders to provide input to the IAASB Exposure Draft on proposed ISRS 4410 (Revised), Compilation Engagements. Comments, on the form provided, are requested by February 1, 2011. Invitation to Comment on IAASB Exposure Draft
November 16, 2010. The AASB urges Canadian stakeholders to provide input to the IAASB Exposure Draft on proposals regarding International Auditing Practice Statements. The comment period ends January 21, 2011. Assurance Implications of the Changeover to IFRSs (5th edition)
November 11, 2010. This publication provides guidance to auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs. AASB October 26, 2010 Decision Summary
November 5, 2010. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB Strategic Plan — 2010-2013
November 1, 2010. The AASB has issued a strategic plan for the period 2010-2013. Webinar — Audit of a Micro Entity — Make the New Canadian Auditing Standards Work for You and Your Clients
October 18, 2010. Gain practical insights into how to best prepare your firm for the 2011 audit season. Focused on micro entity and not-for-profit organization audits, this webinar will cover what is new in the 2010 Canadian auditing standards and, as importantly, what is not new, and how you and your clients can benefit from this change. Practice Advice, October 2010
October 1, 2010. This issue includes articles on a review engagement project, a proposed guideline on dating of the review engagement report, communicating independence in a review engagement, and describing the financial reporting framework in a practitioner's report. Practice Advice is a non-authoritative bulletin written for CAs who provide mainly review and compilation services. AASB September 16-17, 2010 Decision Summary
September 29, 2010. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Reporting Implications of New Auditing and Accounting Standards (2nd edition)
September 22, 2010 This publication provides guidance on reporting issues that may arise during the current period of change to new auditing and accounting standards. Using the Work of Internal Auditors
August 26, 2010. The AASB has issued an Exposure Draft of Canadian Auditing Standard 610 (Revised), Using the Work of Internal Auditors, and related changes to certain paragraphs in CAS 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, seeking comment on its proposal to adopt, with appropriate amendments, the equivalent ISAs. Comments, on the form provided, are requested by October 6, 2010. AASB August 18, 2010 Decision Summary
August 26, 2010. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, August 2010
August 16, 2010. This Risk Alert explains key changes to Section 7050, Auditor Review of Interim Financial Statements, relating to circumstances when an auditor is required to request that his or her interim review report containing a reservation be included in any public document containing the interim financial statements. Assurance Implications of the Changeover to IFRSs (4th edition)
August 12, 2010. This publication provides guidance to auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs. Reporting on Controls at a Service Organization, CSAE 3416
August 3, 2010. A Basis for Conclusions has been issued. Communications with Law Firms under New Accounting and Auditing Standards, AuG-46
August 3, 2010. A Basis for Conclusions has been issued. Audit Reporting Implications of New Auditing and Accounting Standards (1st edition)
July 8, 2010 This publication provides guidance on audit reporting issues that may arise during the current period of change to new auditing and accounting standards. AASB Annual Report 2009-2010
July 8, 2010. The AASB reports on their activities and accomplishments, including CAS implementation guidance and other transition matters. AASB June 7-8, 2010 Decision Summary
June 16, 2010. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Invitation to Comment on IAASB Exposure Draft
May 3, 2010. The AASB urges Canadian stakeholders to provide input to the IAASB Exposure Draft on proposed ISAE 3420, "Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus." The comment period ends August 20, 2010. Webinar — Opportunities to Improve Audit Quality in the Transition to CASs
April 27, 2010. Take part in a webinar on Tuesday, May 6, 2010 at 14:00 EDT hosted by the AASB and the Canadian Public Accountability Board. The webinar will highlight areas for focus as public accounting firms implement new Canadian Auditing Standards. AASB Strategic Plan — 2010-2013
April 21, 2010. The AASB has issued an Invitation to Comment that seeks input on its proposed strategic direction. Comments, on the form provided, are requested by July 31, 2010. AASB April 13, 2010 Decision Summary
April 21, 2010. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Reporting on Controls at a Service Organization.
March 24, 2010. The AASB has issued an Exposure Draft seeking comments on its proposal to issue a new Canadian Standard on Assurance Engagements. The comment period ends May 6, 2010. AASB March 8-9, 2010 Decision Summary
March 16, 2010. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Dating of the Practitioner's Report for Review and Other Assurance Engagements
March 3, 2010. The AASB has issued an Exposure Draft seeking comments on its proposal to issue a new Guideline and to revise certain standards for assurance engagements and applicable Guidelines. The comment period ends May 15, 2010. Assurance Implications of the Changeover to IFRSs (3rd edition)
March 3, 2010. This publication provides guidance to auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs. Assurance Implications of the Changeover to IFRSs (2nd edition)
February 4, 2010. This publication provides guidance to auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs. AASB January 18-19, 2010 Decision Summary
January 27, 2010. An executive summary of discussions and decisions with respect to projects addressed in this meeting. New Quality Control Standard in effect December 15, 2009
December 15, 2009. The new Canadian quality control standard for firms, also known as CSQC 1, applies to all firms performing assurance engagements and is effective December 15, 2009. AASB November 30-December 1, 2009 Decision Summary
December 8, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Request for Input on IAASB Consultation Paper
October 22, 2009. The AASB urges Canadian stakeholders to provide input to the IAASB Consultation Paper on ISAE 3410, "Assurance on Greenhouse Gas Statement." The comment period ends January 31, 2010. Request for Input on IAASB Consultation Paper
October 20, 2009. The AASB urges Canadian stakeholders to provide input to the IAASB Consultation Paper on Auditing Complex Financial Instruments. The comment period ends December 15, 2009. AASB October 13, 2009 Decision Summary
October 19, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASOC Public Report for the period ending June 30, 2009
October 14, 2009 The AASOC reports on its activities for the period April 1, 2008 to June 30, 2009. Webinar — Implementing Canadian Auditing Standards in Your Firm
October 14, 2009. Take part in a free webinar on Thursday, October 29 at 12:30 PM ET that is a must for every practitioner wanting to kick start the CAS transition process. This webinar will cover key steps to getting started, things you should discuss this season with your audit clients and how to leverage this year's audits to save time next year. Guide to New CASs in Canada
October 9, 2009. The latest version of the CICA's Guide to New CAS in Canada is now available. This useful resource highlights areas of similarity and difference between the CASs and existing Canadian standards. Bases for Conclusions
September 30, 2009. Bases for Conclusions related to Canadian Auditing Standards and the Canadian Standard on Quality Control are now available. These documents provide information on how the AASB dealt with significant matters raised during the Exposure Draft process and link to corresponding documents developed by IAASB staff. Reporting on Financial Statements under Canadian Auditing Standards
September 25, 2009. This explanatory memorandum is designed to help stakeholders understand the decision-making process followed by the auditor when reporting on financial statements, and the form of the auditor’s report, under Canadian Auditing Standards. AASB September 14-15, 2009 Decision Summary
September 21, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, September 2009
September 17, 2009. This Risk Alert highlights quality control matters for firms to consider in the transition period between the effective date of CSQC 1 (December 15, 2009) and the effective date of the Canadian Auditing Standards (for financial statements periods ending on or after December 14, 2010). Consultation Paper on Review Engagements
September 2, 2009. This consultation paper is designed to assist the AASB to understand how the existing review engagement standards are being used in practice and what improvements practitioners would like to see to these standards. Comments are requested by October 30, 2009. Practice Advice, September 2009
September 1, 2009. This issue includes articles on compilation engagements, review engagement standards, and the availability of Canadian Auditing Standards. Practice Advice is a non-authoritative bulletin written for CAs who provide mainly review and compilation services. AASB Annual Report 2008-2009
August 10, 2009. The AASB reports on their activities, highlighting the proposed new strategic direction for standard setting in Canada. New Auditing Standards and Quality Control Standards Now Available
July 13, 2009. The AASB has made available the new Canadian Auditing Standards, which come into effect for financial statement periods ending on or after December 14, 2010. The new quality control standard for firms, which comes into effect December 15, 2009, is also available. Video — New Canadian Auditing Standards
July 13, 2009. This video provides an overview on the timing and key implications of the transition to new Canadian Auditing Standards and answers questions about the adoption of international standards as Canadian auditing standards. Webinar — Getting ready for the new Canadian Standard on Quality Control
July 13, 2009. With only months to go until the new quality control standard for firms (CSQC 1) comes into effect on December 15, 2009, it is critical that firms begin familiarizing themselves with CSQC 1 requirements. Take part in a free webinar on Tuesday, July 28 at 12:30 PM ET and learn about the practical things your firm needs to do to implement this new standard. AASB June 8-9, 2009 Decision Summary
June 16, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Assurance Implications of the Changeover to IFRSs
June 12, 2009. This publication provides guidance to auditors dealing with auditing and assurance matters arising from the changeover from existing Canadian GAAP to IFRSs. AASB May 22, 2009 Decision Summary
May 26, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB May 4, 2009 Decision Summary
May 7, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Auditor's Consent to the Use of the Auditor's Report in Connection with Designated Documents
May 5, 2009. The AASB has issued an Exposure Draft proposing to replace existing Section 7500, Auditor Association with Annual Reports, Interim Reports and Other Public Documents. The comment period ends June 30, 2009. AASB April 14, 2009 Decision Summary
April 16, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, March 2009
March 24, 2009. This issue of Risk Alert highlights significant differences, and similarities, between CSQC 1 (effective on December 15, 2009) and the existing standard, GSF-QC. Chair’s Message on Adopting ISAs
March 24, 2009. The Chair of the AASB has issued a statement updating stakeholders on key aspects of the AASB's adoption of the International Standards on Auditing (ISAs). AASB March 9-10, 2009 Decision Summary
March 17, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Re-exposure Draft to Adopt ISA 210
February 24, 2009. The AASB has issued a Re-exposure Draft of proposed Canadian Auditing Standard 210, Agreeing the Terms of Audit Engagements, seeking comment on its proposal to adopt, with appropriate amendments, ISA 210. The comment period ends April 15, 2009. AASB February 10, 2009 Decision Summary
February 17, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB January 19-20, 2009 Decision Summary
January 30, 2009. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, January 2009
January 9, 2009. This issue of Risk Alert highlights matters for auditors to consider in light of the current economic crisis. These matters range from overall decisions regarding client continuance, staffing, and the extent of supervision to detailed decisions on the nature, timing and extent of specific audit procedures appropriate in the circumstances. AASB December 1-2, 2008 Decision Summary
December 9, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB November 14, 2008 Decision Summary
November 20, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Risk Alert, November 2008
November 11, 2008. This issue of Risk Alert highlights effects of more recent economic developments for auditors to consider when responding to risks of material misstatement in an entity’s financial statement related to the fair value of financial assets, and reclassification of certain financial assets as a result of recent changes to accounting standards. AASB October 28-29, 2008 Decision Summary
November 3, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Practice Advice, October 2008
October 10, 2008. This issue includes articles on considering qualitative factors in determining materiality of misstatements, claims relating to Notice to Reader engagements, and the adoption of International Standards on Auditing. Practice Advice is a non-authoritative bulletin written for CAs who provide mainly review and compilation services. AASB September 8-9, 2008 Decision Summary
September 15, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASOC and AASB Annual Report 2007-2008
September 3, 2008. The AASOC and AASB report on their activities, highlighting the proposed new strategic direction for standard setting in Canada. AASB August 12, 2008 Decision Summary
August 14, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB June 9-11, 2008 Decision Summary
June 17, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB May 26, 2008 Decision Summary
May 28, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB May 12-13, 2008 Decision Summary
May 16, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB April 23, 2008 Decision Summary
April 25, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB April 7, 2008 Decision Summary
April 9, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB March 25, 2008 Decision Summary
March 27, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Adopting ISAs
March 18, 2008. The AASB staff has updated the document, Adopting International Standards on Auditing, that highlights some of the AASB's decision to date regarding the adoption of ISAs. AASB March 3-5, 2008 Decision Summary
March 12, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. AASB Seeks Stakeholders’ Comments on Recently Issued IAASB Exposure Draft
February 28, 2008. The AASB has issued an Invitation to Comment on an IAASB Exposure Draft of a proposed new International Standard on Assurance Engagements (ISAE 3402), Assurance Reports on Controls at a Third Party Service Organization. The comment period ends May 5, 2008. Exposure Draft to Adopt ISAs
February 20, 2008. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 402, Audit Considerations Relating to an Entity Using a Third Party Service Organization. The comment period ends April 9, 2008. Exposure Draft to Adopt ISAs
February 13, 2008. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 265, Communicating Deficiencies in Internal Control. The comment period ends April 9, 2008. AASB February 6-7, 2008 Decision Summary
February 12, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Exposure Drafts to Adopt ISAs
February 11, 2008. The AASB has issued the following two Exposure Drafts of proposed Canadian Auditing Standards (CASs): CAS 710, Comparative Information — Corresponding Figures and Comparative Financial Statements, and CAS 210, Agreeing the Terms of Audit Engagements. The comment period ends March 24, 2008. Risk Alert, February 2008
February 6, 2008. This issue of Risk Alert highlights matters for auditors to consider when responding to higher risks of material misstatement of financial statements of entities that have invested in non-bank-sponsored asset-backed commercial paper and other financial instruments affected by the credit crunch. Exposure Draft to Adopt ISAs
February 1, 2008. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 520, Analytical Procedures. The comment period ends March 10, 2008. Exposure Draft to Adopt ISAs
January 30, 2008. The AASB has issued the following Exposure Draft of proposed Canadian Auditing Standard (CAS): CAS 501, Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures. The comment period ends March 10, 2008. AASB January 21, 2008 Decision Summary
January 29, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting. Preface to New Assurance Handbook
January 23, 2008. The AASB has issued an Exposure Draft of a proposed "Preface to the Canadian Standards on Quality Control, Auditing, Review, Other Assurance and Related Services." The comment period ends April 30, 2008. AASB January 8, 2008 Decision Summary
January 9, 2008. An executive summary of discussions and decisions with respect to projects addressed in this meeting.
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