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AASB Decision Summary – November 30–December 1, 2015

  • AASB Image
  • Assurance meeting Image

Dec 15, 2015

On December 15, 2015, 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 following topics were discussed:

Canadian Auditing Standards (CASs)

  • Audit of Accounting Estimates
  • Auditor Reporting – Summary Financial Statements
  • Data Analytics
  • Enhancing Audit Quality
  • Financial Statement Disclosures

Assurance and Related Services Standards (other than CASs)

  • Association
  • Standards for Review Engagements

AASB Planning

  • AASB Processes

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

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