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AASB Exposure Draft – Engagements to Report on Summary Financial Statements

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Aug 28, 2015

On August 28, 2015, the Auditing and Assurance Standards Board (AASB) issued an Exposure Draft that proposes to adopt revisions to ISA 810 issued by the International Auditing and Assurance Standards Board (IAASB) dealing with auditor reporting on summary financial statements. Stakeholders are encouraged to submit their comments by October 2, 2015.

The AASB proposes to adopt with appropriate amendments, if any, the proposed revisions to International Standards on Auditing (ISA) 810 (Revised), Engagements to Report on Summary Financial Statements, issued by the IAASB. The result would be a revised Canadian Auditing Standard (CAS) 810 that would replace extant CAS 810.

This Exposure Draft consists of:

  • a link to the IAASB’s Exposure Draft, including its Explanatory Memorandum;
  • a description of the AASB’s process for adopting ISAs;
  • a discussion of proposed significant Canadian amendments; and
  • a proposed effective date.

Review the exposure draft on the AASB's Web Site.

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