AASB Decision Summary – September 13-14, 2018

Start date:

End date:

Location: Toronto

On October 3, 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)

  • Auditor Reporting
  • Quality Control

Assurance and Related Services Standards (Other Than CASs)

  • Agreed-upon Procedures
  • Reporting on Controls at a Service Organization


  • Assurance over Key Performance Indicators
  • Audits of Less Complex Entities
  • IAASB Future Strategy and Work Plan
  • AASB Planning

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

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