Audit Evidence – AASB

Date recorded:

At its meeting on September 8-9, 2022, the AASB discussed issues related to the IAASB’s proposed revisions to ISA, Audit Evidence. Key issues included: a full review of proposed ISA 500; the conforming and consequential amendments related to ISA 500; the exposure period and the proposed implementation period; and the topics to be covered in the explanatory memorandum accompanying the exposure draft of ISA 500. The IAASB expects to approve an exposure draft at its September 2022 meeting. The AASB would then approve a Canadian exposure draft shortly after.

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

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