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Audit Evidence - AASB

Date recorded:

At its meeting on November 30/December 1, 2020, the AASB provided input to the International Auditing and Assurance Standards Board (IAASB) members from Canada on the IAASB Working Group’s project proposal to revise International Standard on Auditing (ISA) 500, Audit Evidence.  Key issues discussed included: (i) developing a set of factors in relation to, or attributes of, information for auditors to use when considering information to use as audit evidence; (ii) differentiating the auditor’s work effort in relation to information to use as audit evidence; and (iii) introducing and defining the concept of persuasive audit evidence.

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

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