Assurance on Integrated Reporting and Other EER – AASB
At its meeting on July 15, 2021, the AASB provided input on a draft supporting document that will be issued to assist Canadian practitioners in using the IAASB’s “Non-Authoritative Guidance on Applying ISAE 3000 to Extended External Reporting (EER) Assurance Engagements.” This is for engagements performed under CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information. The AASB expects to issue the supporting document in the fall of 2021.
Review the Executive Summary on the AASB's Web site.