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 (http://www2.deloitte.com/ca/en/legal/cookies.html) 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.

Reporting on Controls at a Service Organization – AASB

Date recorded:

At its meeting on September 13-14, 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, and the exposure draft highlights memorandum. Issues discussed included:

  • the consistency between revised CSAE 3416 and other subject-matter-specific standards; and
  • areas where proposed CSAE 3416 requirements differ from those in the American Institute of Certified Public Accountants equivalent standard, AT-C Section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting.

The AASB expects to approve an exposure draft at its October 2018 meeting.

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.