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Reporting on Controls at a Service Organization — Bridging the Gap Between Canadian and Revised U.S. Standards

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May 18, 2017

On May 18, 2017, the Auditing and Assurance Standards Board (AASB) released a bulletin that will assist stakeholders during the period while the Canadian and U.S. standards on reporting on controls at a service organization are not aligned.

The Bulletin explains changes made to the U.S. standards and highlights key differences between the Canadian and revised U.S. standards, as well as implications for:

  • service audits conducted in accordance with multiple standards (i.e., Canadian and U.S.) or with the revised U.S standards;
  • service audits previously conducted in accordance with the Canadian standard that will be conducted in accordance with the revised U.S. standards; and
  • the issuance or use of a service auditor’s report conducted in accordance with the Canadian standard only, if any.

Review the Bulletin on the AASB's website.

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