Special Reports — Assurance on Compliance with Agreements, Statutes and Regulations - AASB
At its meeting on March 7- 8, 2016, the AASB discussed matters relating to the relationship between proposed CSAE 3530, Reports on Compliance with Agreements, Statutes and Regulations, and public sector auditing standards dealing with compliance audits. The AASB decided that its CSAE 3530 subgroup and the Public Sector Auditing Standards Review Task Force should consider the implications if CSAE 3530 were to include material related to audits of compliance with legislative and related authorities in the public sector. The AASB will discuss this issue in more depth at a future meeting.
Review the executive summary on the AASB's Web site.