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CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information, and CSAE 3001, Direct Engagements - AASB

Date recorded:

At its meeting on April 14, 2015, the AASB unanimously approved limited consequential amendments to CSAE 3416, Reporting on Controls at a Service Organization, resulting from the recently approved CSAE 3000. The AASB decided that the amendments do not affect requirements nor change the substance of CSAE 3416 and, therefore, exposure was not necessary. The amendments were issued to the CPA Canada Handbook – Assurance in conjunction with issuance of CSAE 3000 and CSAE 3001 in July 2015.

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

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