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Special Reports — Assurance on Compliance with Agreements, Statutes and Regulations - AASB

Date recorded:

At its meeting on November 28-29, 2016, the AASB discussed issues relating to the development of CSAE 3530, Reports on Compliance with Agreements, Statutes and Regulations, including: (i) the scope; (ii) definitions for key terms; (iii) how practitioners apply materiality in a compliance engagement and the nature of guidance; (iv) whether risk assessment should be addressed; and (v) the wording of the practitioner’s conclusion. The AASB will continue to discuss these issues at a future meeting. 

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.