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Update of Public Sector Auditing Standards - AASB

Date recorded:

At its meeting on September 14-15, 2017, the AASB received an update on the activities of the Public Sector Auditing Standards Review Task Force, including:

  • planned outreach activities related to the Exposure Draft of AuG-49, Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice during the Audit of Financial Statements; and
  • the need for guidance related to performance audits in the public sector conducted under CSAE 3001, Direct Engagements.

The Board supported the Task Force’s activities to develop guidance related to performance audits.

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

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