AASB Decision Summary – September 8-9, 2022

Start date:

End date:

Location: Toronto

In September, 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)

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

Other Cana­dian Stan­dards

  • Audits of Less Complex Entities
  • Sustainability


  • An­nual Plan
  • Independent Review Committee on Standard Setting

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

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