Agreed-Upon Procedures - AASB
Date recorded:
At its meeting on September 12-13, 2016, the AASB discussed issues related to the IAASB’s project on revisions to ISRS 4400, Engagements to Perform Agreed-upon Procedures Regarding Financial Information. The AASB reviewed the IAASB Working Group’s draft discussion paper, “Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services.” The AASB discussed the approach to be followed in Canada for this project, including possible outreach activities. The AASB will continue to monitor this project as it evolves before deciding whether an advisory group may be required.
Review the executive summary on the AASB's Web site.