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Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents - AASB

Date recorded:

At its meeting on December 4-5, 2017, the AASB discussed the Securities Regulations Advisory Group’s proposed changes to expand the scope of Section 7170,Auditor's Consent to the Use of the Auditor's Report Included in a Business Acquisition Report, to include material from Section 7500, Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents. The Board reviewed a preliminary draft of the standard, including:

  • the scope of the standard;
  • proposed changes to the auditor’s work effort on performing interim review procedures to identify intervening period events;
  • which terms should be defined to enhance the clarity of the standard; and
  • potential illustrative reports.

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

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