Auditing and Assurance Standards Board
 | This article needs to be updated. (January 2024) |
The Auditing and Assurance Standards Board (AASB) is an independent organization body who serves the Canadian public interest by setting the standards for financial statement audits of Canadian companies.[1]
Overview
[edit]The AASB works towards developing internationally accepted assurance standards and works toward adopting them as Canadian standards.[2] CPA Canada, formerly the Canadian Institute of Chartered Accountants funds the AASB and provides administrative and other support.[3]
Monitoring
[edit]In October 2002 the Auditing and Assurance Standards Oversight Council (AASOC) was established by the Canadian Institute of Chartered Accountants (CICA) to oversee the activities of the AASB.[4]
See also
[edit]References
[edit]- ^ Canada: Financial Sector Assessment Program - Detailed Assessment of the Level of Implementation of the IOSCO Principles and Objectives of Securities Regulation. Washington, D.C.: International Monetary Fund. 2008. p. 34. ISBN 978-1-45180-704-2.
- ^ "New Canadian auditing standards and quality control standard for firms now available" (Press release). July 13, 2009. Retrieved May 27, 2013.
- ^ "Money Services Business (MSB) Registration With FINTRAC In Canada". Retrieved 2024-01-30.
- ^ Tracy, John (2011). Accounting For Canadians For Dummies. Wiley. ISBN 978-1-118-22381-9.
External links
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