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AASB Standard-setting Due Process Manual

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Oct 07, 2020

On October 7, 2020, the Auditing and Assurance Standards Board (AASB) released their new due process manual that provides a clear explanation of their standard-setting due process activities.

The AASB's due process is based on the following principles:

  • Transparency: conducting our standard-setting process in a transparent manner.
  • Consultation: considering the perspectives of those affected by Canadian assurance standards.
  • Accountability: ensuring that obligations to stakeholders are met.
  • Objectivity: ensuring AASB members remain independent from special interest groups, political pressures and personal interests.

Review the press release and manual on the AASB's website.

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