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Compilation Engagements - AASB

Date recorded:

At its meeting on September 12-13, 2016, the AASB discussed issues related to its compilation engagements project, including: (i) the scope and definition of a compilation engagement; (ii) engagement acceptance and continuance; (iii) documentation requirements; (iv) whether CSQC 1,  Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements, should be applicable to compilation engagements; and (v) whether communication with management and those charged with governance is needed.

The AASB also agreed that the project is at an appropriate stage for its task force to obtain input from Canadian stakeholders. The input will focus on tentative conclusions the task force reached on how to address public interest issues identified to date. The task force is planning outreach beginning in November 2016.

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

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