AASB Decision Summary – January 21, 2021

Start date:

End date:

Location: Toronto

In January 2021, 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)

  • Fraud and Going Concern
  • Quality Management

Assurance and Related Services Standards (other than CASs)

  • Assurance and Related Services Guideline (AuG) 18, Criteria for Reports Issued Under Subsection 295(5) of “an Act Respecting Trust Companies and Savings Companies” in Québec


  • 2020-2021 Annual Plan Performance Assessment
  • 2016-2021 Strategic Plan Performance Assessment

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

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