Quality Management Conforming Amendments to Other Canadian Standards

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The AASB is proposing conforming amendments dealing with quality management to Other Canadian Standards (OCSs).


An OCS is any assurance standard that isn’t a quality management or auditing standard. Examples of OSCs that were recently issued include the Canadian Standard on Related Services (CSRS) 4200, Compilation Engagements, and CSRS 4400, Agreed-upon Procedures Engagements.


The proposed conforming amendments in this Exposure Draft are necessary to avoid conflicts with existing quality management standards, as well as to ensure that OCSs can be applied with the quality management standards. The proposals aim to help with overall quality of engagements performed in accordance with OCSs.


Learn more about the proposed revisions to OCSs and share your feedback with the AASB.

The AASB is proposing conforming amendments dealing with quality management to Other Canadian Standards (OCSs).


An OCS is any assurance standard that isn’t a quality management or auditing standard. Examples of OSCs that were recently issued include the Canadian Standard on Related Services (CSRS) 4200, Compilation Engagements, and CSRS 4400, Agreed-upon Procedures Engagements.


The proposed conforming amendments in this Exposure Draft are necessary to avoid conflicts with existing quality management standards, as well as to ensure that OCSs can be applied with the quality management standards. The proposals aim to help with overall quality of engagements performed in accordance with OCSs.


Learn more about the proposed revisions to OCSs and share your feedback with the AASB.

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