AASB Decision Summary – March 10-11, 2014

Start date:

End date:

Location: Toronto

On March 20, 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:

Canadian Auditing Standards (CASs)

  1. Auditor Reporting;
  2. Financial Statement Disclosures; and
  3. Auditor's Responsibilities Relating to Other Information.

Assurance and Related Services Standards (other than CASs)

  1. Association;
  2. Auditor Review of Interim Financial Statements;
  3. Reports on Supplementary Matters;
  4. Special Reports — Assurance on Compliance with Agreements, Statutes and Regulations; and
  5. Engagements to Review Historical Financial Statements.


  1. AASB Operating Plan 2013-2014;
  2. IAASB’s Innovation, Needs and Future Opportunities Working Group; and
  3. IAASB’s Strategy and Work Program.

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

Related Topics

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