This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

AASB Decision Summary – January 20-21, 2014

  • AASB Image
  • Assurance meeting Image

Jan 31, 2014

On January 31, 2014, 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 AASB discussed:

Assurance and Related Services Standards (other than CASs)

  1. Agreed-Upon Procedures;
  2. Association;
  3. Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents;
  4. Auditor Assistance to Underwriters and Others;
  5. Reports on Supplementary Matters;
  6. Special Reports — Assurance on Compliance with Agreements, Statutes and Regulations;
  7. Attestation Engagements Other than Audits or Reviews of Historical Financial Information; and
  8. Engagements to Review Historical Financial Statements.


  1. AASB Operating Plan 2014-2015; and
  2. AASB Strategic Plan 2013-2016.

Review the executive summary on the AASB's Web site.

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.