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Location: Toronto
On May 18, 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 Audit Standards (CASs)
Review the Executive Summary on the AASB's Web site.
At its meeting on May 5, 2022, the AASB discussed the IAASB’s proposed ISA 500, Audit Evidence. Key issues discussed included: how persuasiveness relates in determining sufficient and appropriate audit evidence; presenting biases that impact the auditor; and clarifying the use of remote observation as an audit procedure.
At its meeting on May 5, 2022, the AASB discussed the IAASB’s proposed ISA 500, Audit Evidence. Key issues discussed included: how persuasiveness relates in determining sufficient and appropriate audit evidence; presenting biases that impact the auditor; and clarifying the use of remote observation as an audit procedure.
Review the Executive Summary on the AASB's Web site.
At its meeting on May 5, 2022, the AASB reviewed the first draft of the Exposure Draft. Key issues discussed included: (i) proposed changes to enhance the clarity of the JPS; and (ii) the comment period for the Exposure Draft.
At its meeting on May 5, 2022, the AASB reviewed the first draft of the Exposure Draft. Key issues discussed included: (i) proposed changes to enhance the clarity of the JPS; and (ii) the comment period for the Exposure Draft.
Review the Executive Summary on the AASB's Web site.