AASB Decision Summary – October 15-16, 2018

Start date:

End date:

Location: Toronto

On November 16, 2018, the Auditing and Assurance Standards Board (AASB) released an executive summary of discussions and decisions with respect to the topics addressed at this meeting.

The following topics were discussed at this meeting:

Canadian Auditing Standards (CASs)

  • Audit of Accounting Estimates
  • Auditor Reporting
  • Identifying and Assessing the Risk of Material Misstatement
  • Quality Control

Assurance and Related Services Standards (Other than CASs)

  • Agreed-upon Procedures
  • Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents
  • Public Sector Auditing Standards
  • Reporting on Controls at a Service Organization 


AASB Planning

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

Related Topics

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