Assurance on Integrated Reporting and other EER – AASB

Date recorded:

At its meeting on March 8-9, 2021, the AASB provided input to the IAASB members from Canada on issues related to the IAASB’s draft “Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting Assurance Engagements.” Key issues discussed included:

  1. the extent to which the guidance and International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, is relevant when extended external reporting information includes both non-financial and financial information; and
  2. the way forward for using the guidance in Canada.

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

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