Auditing and Assurance Standards

Logo of the Auditing and Assurance Standards Board


The Auditing and Assurance Standards Board (AASB) is an independent body with the authority and responsibility to set standards for quality control, audit, other assurance and related services engagement and guidance in Canada.

We contribute to the development of International Standards on Auditing (ISAs), which we adopt 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 general public and stakeholders in the Canadian economy need reliable information to make financial decisions. Our strong and clear auditing, assurance and related services standards raise the credibility of public accountants. 

We use Connect.FRASCanada.ca to consult with our stakeholders on proposed standards on quality control, CASs and other Canadian standards. After consultation, our final standards are published in the CPA Canada Handbook – Assurance.