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Group Audits – AASB

Date recorded:

At its meeting on March 9-10, 2020, the AASB provided input to the IAASB members from Canada on issues related to proposed revisions to ISA 600. Issues discussed included:

  1. key terms defined in the standard;
  2. proposed scope of the standard;
  3. requirements and application material related to materiality; and
  4. the length of the exposure draft comment period and the planned outreach activities.

The IAASB expects to approve an Exposure Draft of proposed ISA 600 (Revised) at its March 2020 meeting. The AASB expects to approve its Exposure Draft of proposed CAS 600 (Revised) in April 2020.

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

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.