AASB Decision Summary – December 4-5, 2017

Start date:

End date:

Location: Toronto

On December 18, 2017, 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
  • Quality Control

Assurance and Related Services Standards (other than CASs)

  • Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents
  • Compilation Engagements
  • Special Reports – Assurance on Compliance with Agreements, Statutes and Regulations

AASB Planning

  • AASB Operating Plan 2018-2019
  • Monitoring Group Consultation Paper

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

Related Topics

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