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AUASB Standards

AUASB Standards establish requirements and provide application and other explanatory material on the responsibilities of the auditor and the assurance practitioner, as appropriate, when performing audits, reviews, assurance or related services engagements.

Should you require access to a document listed in the Archive that no longer includes a “live” link, please contact the AUASB on email: enquiries@auasb.gov.au or telephone: (03) 8080 7445.

Australian Auditing Standards

Australian Auditing Standards establish requirements and provide application and other explanatory material on:

  • the responsibilities of an auditor when engaged to undertake an audit of a financial report or other historical financial information; and
  • the form and content of the auditor’s report

Standards on Review Engagements (ASREs)

Standards on Review Engagements establish requirements and provide application and other explanatory material on the responsibilities of an auditor, or assurance practitioner, when engaged to undertake a review engagement and on the form and content of the auditor’s, or assurance practitioner’s, review report.

Standards on Assurance Engagements (ASAEs)

Standards on Assurance Engagements establish requirements and provide application and other explanatory material for undertaking and reporting on assurance engagements other than audits or reviews of historical financial information covered by Australian Auditing Standards or Standards on Review Engagements.

Standards on Related Services (ASRS)

Standards on Related Services establish requirements and provide application and other explanatory material on the responsibilities of an assurance practitioner, when engaged to undertake engagements other than assurance engagements covered by Australian Auditing Standards, Standards on Review Engagements or Standards on Assurance Engagements.

Auditing and Assurance Standards (AUSs)

Auditing and Assurance Standards (AUSs) were issued prior to 1 July 2004 by the former Auditing and Assurance Standards Board (AuASB) of the Australian Accounting Research Foundation.