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New Auditor Reporting - AASB

Date recorded:

At its meeting on November 24-25, 2014, the AASB discussed issues related to the adoption in Canada of the revisions to the ISAs in respect of auditor reporting. The AASB debated (i) whether a phased-in approach for certain listed entities would be appropriate;(ii) whether the Canadian effective date should be later than that for the ISAs; (iii) how the approach to auditor reporting taken by other national standard setters, including the U.S. PCAOB and the Australian Auditing and Assurance Standards Board may affect the AASB’s decisions; and (iv) whether consultations dealing with specific important issues should be held with Canadian stakeholders to obtain views on how and when the revisions should be implemented in Canada.

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

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