Agreed-Upon Procedures - AASB

Date recorded:

At its meeting on March 7- 8, 2016, the AASB provided input to the CPA Canada nominee on the IAASB on issues related to the IAASB’s project to revise ISRS 4400, Engagements to Perform Agreed-upon Procedures Regarding Financial Information, including: (i) the need for further exploration of multi-scope engagements; and (ii) the use of judgment in an agreed-upon procedures engagement.

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

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