AASB Decision Summary – March 7-8, 2022

Start date:

End date:

Location: Toronto

On April 12, 2022, 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 – Con­form­ing Amend­ments

 Canadian Audit Stan­dards (CASs)

  • Au­dit Evidence
  • Fraud
  • Going Concern
  • Listed Entity and Public Interest Entity
  • Group Audits


  • AASB An­nual Plan 2022-2023
  • AASB Performance Plan 2022-2023
  • Emerging Issues
  • Sustainability / ESG Assurance

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

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