Agreed-Upon Procedures - AASB

Date recorded:

At its meeting on October 16-18, 2017, the AASB unanimously approved a project proposal to consider adopting (if appropriate) the revised ISRS 4400, Engagements to Perform Agreed‐Upon Procedures Regarding Financial Information, for use in Canada. If adopted, CSRS 4400 would replace existing standard Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements. Depending on the direction taken by the IAASB with regard to non-financial information, CSRS 4400 may also replace Section 9110, Agreed‐Upon Procedures Regarding Internal Control over Financial Reporting. This project also includes providing staff support to the IAASB.

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

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