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Guidance on extended external reporting assurance engagements in Canada

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Aug 03, 2021

On August 3, 2021, the Auditing and Assurance Standards Board (AASB) issued non-authoritative guidance to support Canadian practitioners’ use of the IAASB’s "Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements" in Canada, applying Canadian Standard on Assurance Engagements (CSAE) 3000.

Extended External Reporting (EER) includes information about the financial and non-financial consequences of an entity’s activities.

In April 2021, to support EER assurance engagements, the International Auditing and Assurance Standards Board (IAASB) published its Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements (EER Guidance).The EER Guidance responds to key challenges commonly encountered on EER assurance engagements.

The AASB decided to use the IAASB’s EER Guidance to support Canadian practitioners applying Canadian Standard on Assurance Engagements (CSAE) 3000 to EER assurance engagements.

Review the resource on the AASB's website.

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