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Group Audits – 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 revisions to International Standard on ISA 600. Issues discussed included: key terms defined in the standard; requirements and application material related to materiality; appropriate responses to assessed risks of material misstatement; evaluating the sufficiency and appropriateness of audit evidence obtained; and documentation requirements. The IAASB expects to approve an Exposure Draft in March 2020. The AASB will continue to discuss this project at future meetings.

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

Related Topics

Correction list for hyphenation

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