AASB Decision Summary – September 12-13, 2016

Start date:

End date:

Location: Toronto

On October 3, 2016, the Auditing and Assurance Standards Board (AASB) released an executive summary of discussions and decisions with respect to the topics addressed at this meeting.

The following topics were discussed at this meeting:

Canadian Auditing Standards (CASs)

  • Auditing Accounting Estimates
  • Auditor Reporting
  • Identifying and Assessing the Risks of Material Misstatement
  • IAASB Projects

Assurance and Related Services Standards (other than CASs)

  • Agreed-upon Procedures
  • Association
  • Compilation Engagements
  • Special Reports – Assurance on Compliance with Agreements, Statutes and Regulations

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

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