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Explore AASB’s New Auditor Reporting Standard

Published on: Aug 21, 2017

Users of audited financial statements are asking auditors to provide more relevant information in their reports about the conduct of the audit. The International Auditing and Assurance Standards Board (IAASB) and the Canadian Auditing and Assurance Standards (AASB) believe that a quality audit should be accompanied by an informative auditor’s report that delivers value to the entity’s stakeholders.

Now, after much deliberation by both the IAASB and AASB, a new auditor reporting standard is here and it represents a step change. It better describes what an audit is and what an auditor does.

You will learn about:

  • the factors the AASB considered when approving this standard, including how the auditor reporting standard is influencing the way the AASB will deal with standard setting, going forward
  • key features of the new standard
  • how the AASB is supporting effective implementation

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