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Basis for Conclusions – Preface to the CPA Canada Handbook - Assurance

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Jul 03, 2018

On July 3, 2018, the Auditing and Assurance Standards Board (AASB) released a summary of the process it followed in reviewing the amendment criteria when adopting ISQCs as CSQCs, ISAs as CASs, and ISAEs as CSAEs.

The following sets out key matters considered by the AASB in its review:

  • Applying the criteria to the adoption of ISAs
  • Responding to emerging issues
  • Consideration of the term “public interest”
  • Amendment criteria used by other national standard setters

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

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