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AASB Decision Summary – June 9-10, 2014

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Jun 23, 2014

On June 23, 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:

Canadian Auditing Standards (CASs)

  1. Auditor Reporting.

Assurance and Related Services Standards (other than CASs)

  1. Association;
  2. Auditor Review of Interim Financial Statements;
  3. Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents;
  4. Communications with Law Firms;
  5. Special Reports — Assurance on Compliance with Agreements, Statutes and Regulations; and
  6. Engagements to Review Historical Financial Statements.


  1. IAASB’s Strategy and Work Program; and
  2. Non-authoritative Guidance.

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

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