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Alert – International Standards on Auditing Not Adopted as Canadian Auditing Standards as at December 15, 2016

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Dec 05, 2016

On December 5, 2016, the Auditing and Assurance Standards Board (AASB) released an alert notifying that auditors performing audits of financial statements in accordance with CASs for periods ending on or after December 15, 2016 should not represent compliance with ISAs unless they have also complied with these ISAs issued by the IAASB.

The following ISAs, which are effective for audits of financial statements for periods ending on or after December 15, 2016, have not been adopted as CASs.

  • New Auditor’s Report: New and revised ISAs (and related conforming amendments) as a result of the project to enhance the communicative value of the auditor’s report
  • Other Information: Revisions to ISA 720, The Auditor’s Responsibilities Relating to Other Information (and related conforming amendments)
  • Disclosures: Changes to ISAs issued as a result of the Disclosures project.

Review the full alert on the AASB's website.

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