Audit Evidence AASB

Date recorded:

At its meeting on October 25, 2022, the AASB discussed issues related to the IAASB’s project to revise ISA 500. Key issues included: the revisions the IAASB made to the proposed changes to ISA 500 in finalizing its Exposure Draft; the conforming and consequential amendments related to ISA 500; the matters related to the Canadian Exposure Draft, including the comment period and fatal-flaw review of the French translation; and a review of the Canadian wrap-around document to be issued as part of the Canadian Exposure Draft. The AASB approved the Exposure Draft, which it expects to issue in late November 2022, with a comment deadline of March 15, 2023.

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

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.