Reporting on Controls at a Service Organization – AASB
Date recorded:
At its meeting on June 11-12, 2018, the AASB discussed issues related to its project to revise Canadian Standard on Assurance Engagements (CSAE 3416), Reporting on Controls at a Service Organization, including: (i) challenges affecting the overall approach to the project; and (ii) use of the terms “audit” versus “reasonable assurance” in the service auditor’s report.
Review the executive summary on the AASB's Web site.