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Responsibilities Relating to Other Information - AASB

Date recorded:

At its meeting on March 9-10, 2015, the AASB discussed issues related to the adoption of ISA 720 (Revised), as CAS 720 (Revised) in Canada. This included discussion of what Canadian amendments, if any, should be made to the requirement for the auditor’s report on financial statements of a listed entity to identify other information expected to be obtained after the date of the auditor’s report. The AASB tentatively agreed that Canadian amendments should be proposed to limit the application of this requirement to documents required by Canadian securities legislation to be filed concurrently with the financial statements. The AASB also agreed to propose other Canadian amendments to provide further guidance on which documents particular to Canada are within the scope of CAS 720, and to address relevant ethical requirements in Canada. The AASB decided that these proposed Canadian amendments are a significant change from those identified in the Re-Exposure Draft and, therefore, should be exposed for public comment to Canadian stakeholders.

Review the Executive Summary on the AASB's Web site.

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