Audit Evidence - AASB

Date recorded:

At its meeting on April 5, 2023, the AASB discussed comments received on its Exposure Draft. Key issues discussed included: the key overall messages of the response letter; how the auditor’s use of technology was addressed in the Exposure Draft and whether the response letter should advocate for non-authoritative guidance outside of the standard, or a specific requirement in the standard; and the level of engagement achieved with interested and affected parties, as outlined in the outreach plan for the project. The AASB will submit its response in advance of the IAASB’s deadline on April 24, 2023.

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

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