Agreed-Upon Procedures – AASB
Date recorded:
At its meeting on December 2-3, 2019, the AASB provided input to the IAASB members from Canada on issues related to proposed ISRS 4400 (Revised), including: the effective date; definitions; and engagement acceptance and continuance requirements. The IAASB expects to approve the final ISRS 4400 (Revised) at its December 2019 meeting. The AASB plans to approve the Canadian equivalent standard shortly thereafter.
Review the executive summary on the AASB's Web site.