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Agreed-Upon Procedures - AASB

Date recorded:

At its meeting on May 3, 2018, the AASB discussed Canadian-specific issues related to its project to consider adopting International Standard on Related Services (ISRS 4400) (Revised), Agreed-Upon Procedures Engagements, including whether:

  • a Canadian standard based on ISRS 4400 would replace Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements, and Section 9110, Agreed-upon Procedures Regarding Internal Control over Financial Reporting; and
  • an amendment would be needed in the Canadian standard indicating that the Provincial Codes of Professional Conduct applicable in Canada require practitioners performing agreed-upon procedures engagements to be independent.

The Board intends to continue these discussions as the IAASB’s project evolves.

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

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