The Auditing and Assurance Standards Board (AASB) 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. 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. This page is managed by AASB staff support.