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AASB Decision Summary – September 16-18, 2015 - Responsibilities Relating to Other Information

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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 issues related to the adoption of ISA 720 (Revised), as CAS 720 in Canada, including whether: (i) a Canadian amendment should be made to limit the requirement for the auditor’s report on a listed entity’s financial statements to identify other information expected to be obtained after the date of the auditor’s report to other information required by Canadian securities legislation; and (ii) the requirement for the auditor’s report to identify other information of a listed entity expected to be obtained after the date of the auditor’s report should apply to all reporting issuers in Canada (i.e., listed entities and investment funds). The AASB will continue to discuss these issues with a goal of approving an ED at its October 2015 meeting.

Review the Decision 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.