AASB Decision Summary – November 30 to December 1, 2020

Start date:

End date:

Location: Toronto

In December 2020, 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
  • Au­dits of Less Com­plex En­ti­ties
  • Group Audits
  • Quality Management

Assurance and Related Services Standards (other than CASs)

  • Extended External Reporting
  • Future-oriented Financial Information

Other

  • Fraud and Going Concern
  • Strategic Plan

Re­view the Ex­ec­u­tive Sum­mary on the AASB's Web site.

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