AASB Decision Summary – September 9-10, 2019

Start date:

End date:

Location: Toronto

In September 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)

  • Auditor Reporting – Key Audit Matter Reporting and Other Considerations
  • Auditor Reporting – Engagement Partner Name
  • Audits of Less Complex Entities
  • Extended External Reporting/Relevance of Audit
  • 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 Terms of Reference

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

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