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Basis for Conclusions – CSAE 3530, Attestation Engagements to Report on Compliance and CSAE 3531, Direct Engagements to Report on Compliance

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Mar 01, 2018

On March 1, 2018, the Auditing and Assurance Standards Board (AASB) released a summary of the process it followed in developing the standards and the Board’s conclusions regarding significant comments received in response to its Exposure Draft and Re-exposure Draft.

CSAE 3530 and CSAE 3531 replace the following Sections:

  • Section 5800, SPECIAL REPORTS — INTRODUCTION;
  • Section 5815, SPECIAL REPORTS — AUDIT REPORTS ON COMPLIANCE WITH AGREEMENTS, STATUTES AND REGULATIONS; and
  • Section 8600, REVIEWS OF COMPLIANCE WITH AGREEMENTS AND REGULATIONS.

The standards also replace AUDITING FOR COMPLIANCE WITH LEGISLATIVE AND RELATED AUTHORITIES IN THE PUBLIC SECTOR, paragraphs PS 5300.11-.13, addressing engagements that require an auditor, depending on the audit mandate, to express an opinion on whether an entity complied with specified authorities or whether its transactions were carried out in compliance with specified authorities.

Effective when the practitioner's report is dated on or after April 1, 2019.

Download the Basis for Conclusions on the AASB's website.

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.