AASB Decision Summary – June 10-11, 2019

Start date:

End date:

Location: Toronto

In June 2019, 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 Evidence
  • Auditor Reporting – Key Audit Matter Reporting and Other Considerations
  • Auditor Reporting – Combined Report
  • Auditor Reporting – Engagement Partner Name
  • Audits of Less Complex Entities
  • Group Audits
  • Identifying and Assessing the Risks of Material Misstatement
  • Quality Management

Assurance and Related Services Standards (other than CASs)

  • Agreed-upon Procedures
  • Compilation Engagements


  • AASB Due Process Manual
  • AASB Strategic Plan

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

Related Topics

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