This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.