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Learn about the Exposure Draft (ED) issued by the Auditing and Assurance Standards Board (AASB) in January 2019 highlighting proposed revisions relating to the communication of key audit matters in the auditor's report.
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This alert raises awareness about the recent ED issued by the AASB in January 2019, highlighting proposed revisions to CAS 700, Forming an Opinion and Reporting on Financial Statements, relating to the communication of key audit matters (KAM) in the auditor's report.
The ED proposes to expand the communication of key audit matter reporting to listed entities other than those listed on the TSX, and entities required to comply with NI 81-106.
The draft provides an opportunity for all stakeholders, such as regulatory bodies, stock exchanges, preparers, directors, auditors and users of the auditor's report to influence the revisions to CAS 700 by providing comments to the AASB on the proposals. Comments to the AASB must be received by May 15, 2019.
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