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Auditing and Assurance Standards Board : ウィキペディア英語版 | Auditing and Assurance Standards Board The Auditing and Assurance Standards Board (AASB) is a Canadian organization that establishes standards for assurance and related services engagements. The AASB contributes to the development of International Standards on Auditing (ISAs), which it adopts as Canadian Auditing Standards (CASs), by participating in consultations and activities of the International Auditing and Assurance Standards Board (IAASB) to ensure Canadian entities’ auditing needs are considered. The Auditing and Assurance Standards Oversight Council (AASOC) oversees the activities of the AASB and ensures it follows its rigorous due process.〔(【引用サイトリンク】url=http://www.frascanada.ca/auditing-and-assurance-standards-board/what-we-do/due-process/index.aspx )〕 AASOC appoints AASB members and provides input on strategy and priorities. AASOC also assesses and reports to the public on the performance of the AASB. == Why the AASB Matters == The general public and stakeholders in the Canadian economy need reliable information to make financial decisions. The AASB’s strong and clear auditing, assurance and related services standards raise the credibility of public accountants.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Auditing and Assurance Standards Board」の詳細全文を読む
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