AASB Decision Summary – June 7-8, 2021

Start date:

End date:

Location: Toronto

In June 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 Stan­dards on Qual­ity Man­age­ment

  • Qual­ity Man­age­ment

Cana­dian Au­dit­ing Stan­dards

  • Au­dits of Less Com­plex En­ti­ties
  • Fraud
  • Group Audits

Assurance and Related Services Standards (other than CASs)

  • Extended External Reporting


  • 2021-2022 Annual Plan
  • AASB Strategic Plan
  • International Developments

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

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