AASB Decision Summary – March 4-5, 2019

Start date:

End date:

Location: Toronto

In March 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)

  • Group Audits
  • Identifying and Assessing the Risk of Material Misstatement

Assurance and Related Services Standards (other than CASs)

  • Agreed-upon Procedures
  • Auditor’s Consent to the Use of a Report of the Auditor included in an Offering Document
  • Compilation Engagements
  • Public Sector Auditing Standards

AASB Planning

  • Annual Plan


  • Audits of Less Complex Entities

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

Related Topics

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