Basis for Conclusions – Reporting on controls at a service organization relevant to user entities’ internal control over financial reporting

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Aug 30, 2019

On August 30, 2019, the Auditing and Assurance Standards Board (AASB) released the Basis for Conclusions, which is a summary of the process followed in issuing CSAE 3416 and the Board’s conclusions regarding significant comments received in response to its Exposure Draft.

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

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