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Audits of less complex entities – AASB

Date recorded:

At its meeting on October 19, 2020, the AASB received a presentation from the International Auditing and Assurance Standards Board’s (IAASB) Chair, Tom Seidenstein, and its Technical Director, Willie Botha. Their presentation was about the IAASB’s work to address issues identified by respondents to the IAASB’s Discussion Paper. The Board also discussed Canadian actions the AASB may consider taking to ensure the CASs are fit for purpose in an audit of the less-complex elements of an entity’s operations and financial statements.

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

Correction list for hyphenation

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