Inventory of Procedures Reports (IFRS/PSAS)

The Inventory Reports are intended to be quick reference tools that list the procedures available in the AA Additional cabinets (IFRS and PSAS) and their issue dates. Auditors can use these reports to identify the FSLIs/procedures affected in order to determine whether there is an impact on the particular audit programs in their audit files. These reports also list the related accounting or auditing standards by procedure and the nature of the changes so that auditors can easily identify procedures that may have changed as a result of recent amendments to the standards or as a result of other continuous improvements.

Updated procedures can be identified by filtering on the “Issue Date”—procedures highlighted in yellow are new or revised procedures and those highlighted in grey have been deleted.