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AASB Decision Summary – September 8-9, 2014

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Sep 22, 2014

On September 22, 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;
  2. Financial Statement Disclosures; and
  3. Responsibilities Relating to Other Information.

Assurance and Related Services Standards (other than CASs)

  1. Association;
  2. Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents;
  3. Special Reports — Assurance on Compliance with Agreements, Statutes and Regulations; and
  4. 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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