Assurance on Integrated Reporting and Other EER - AASB

Date recorded:

At its meeting on November 30/December 1, 2020, the AASB provided input to the IAASB members from Canada on issues relating to the IAASB’s revised Non-Authoritative Guidance on Applying ISAE 3000 to Extended External Reporting Assurance Engagements. Key issues discussed included: (i) clarifying in the guidance what audit or assurance standards apply when an audit or review of historical financial information is necessary due to an Extended External Reporting (EER) framework, standard or regulation; and (ii) whether the term “criteria” should be used in the context of identifying reporting topics.

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

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