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

Date recorded:

At its meeting on December 3-4, 2018, the AASB unanimously approved Section 7170, Auditor's Consent to the Use of the Auditor's Report in Connection with Designated Documents, and consequential amendments. The Board concluded that the changes made in finalizing Section 7170 were not significant; therefore, re-exposure was unnecessary. The revisions will be effective for an auditor's consent issued on or after June 1, 2019. Once the Auditing and Assurance Standards Oversight Council (AASOC) confirms that due process was followed, the revisions will be included in a March 2019 Handbook update.

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

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