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AASB Decision Summary – September 16-18, 2015 - Compilation Engagements

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Oct 02, 2015

On October 2, 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.

At its meeting on September 16-18, 2015, the AASB discussed preliminary issues related to its project to revise Section 9200. These include whether: (i) consultations with lenders performed to date have provided sufficient information for the AASB and its Compilation Engagements Task Force; (ii) guidance should be included for situations when the engagement is not within the scope of the revised standard; and (iii) the revised standard should be premised on the principle that compiled financial statements are for use by management only. The AASB will continue to discuss these and other issues at future meetings.

Review the Decision Summary on the AASB's Web Site.

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