AASB Decision Summary – January 20-21, 2014

Start date:

End date:

Location: Toronto

On January 31, 2014, the Auditing and Assurance Standards Board (AASB) released an executive summary of discussions and decisions with respect to the topics addressed at this meeting.

The AASB discussed:

Assurance and Related Services Standards (other than CASs)

  1. Agreed-Upon Procedures;
  2. Association;
  3. Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents;
  4. Auditor Assistance to Underwriters and Others;
  5. Reports on Supplementary Matters;
  6. Special Reports — Assurance on Compliance with Agreements, Statutes and Regulations;
  7. Attestation Engagements Other than Audits or Reviews of Historical Financial Information; and
  8. Engagements to Review Historical Financial Statements.


  1. AASB Operating Plan 2014-2015; and
  2. AASB Strategic Plan 2013-2016.

Review the executive summary on the AASB's Web site.

Related Topics

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