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New Auditor Reporting - AASB

Date recorded:

At its meeting on June 11-12, 2018, the AASB discussed issues related to implementing the new auditor reporting standards, including: (i) developing non-authoritative guidance that would help practitioners evaluate whether information is Other Information for the purposes of Canadian Auditing Standard (CAS) 720, The Auditor's Responsibilities Relating to Other Information, and implications if information does not fall within the scope of CAS 720; and (ii) the entities to which key audit matter reporting requirements should apply, and when such requirements should be effective. The Board will continue to discuss these and other issues at future meetings.

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

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