This section provides instructions and help for using the AUASB website.
There are a number of ways to search the AUASB website:
- Site search
- Refer to the Site Map
- Search under Standards and Guidance
- Search other areas of the AUASB website
1. Site Search
The blue Site Search box appears on the right-hand side of every page and enables you to enter keywords to search all materials on the website.
Search results are ranked based on the search term or phrase appearing in document titles and then by frequency of occurrence of the search term or phrase in documents.
When searching the website by keywords, please use only alphabetical characters (a-z), numbers, spaces or double quotation marks.
Use double quotation marks to search for specific phrases. For example, searching for “segment reporting” will ensure that only items containing the exact phrase specified will appear in the search results.
Searching for specific phrases without using double quotation marks will return items containing all the search terms, whether or not in the form of the specific phrase desired.
Single quotation marks and apostrophes entered as part of the search term are ignored in the search.
2. Refer to the Site Map
To see a list of the contents of the AUASB website, access the Site Map, located at the bottom left side of the Home Page. Click on any of the items listed in the Site Map and you will be taken directly to that area of the website.
3. Search under Standards and Guidance
To find the pronouncement or publication you are looking for, access the relevant table from the tables of pronouncements and publications listed in this section, which include:
- Framework Pronouncements
The Framework Pronouncements provide information regarding the AUASB, its operations and the pronouncements it issues. They include:
- Foreword to AUASB Pronouncements
- AUASB Glossary
- Framework for Assurance Engagements
- AUASB Standards
AUASB Standards establish requirements and provide explanatory guidance on the responsibilities of the auditor and the assurance practitioner, as appropriate, when performing audits, reviews and other assurance engagements. They include:
- Australian Auditing Standards
Australian Auditing Standards means the suite of auditing standards issued by the AUASB. Australian Auditing Standards contain requirements which the auditor must apply when conducting an audit or review in accordance with the standards, as well as related guidance.
- Standards on Review Engagements
Standards on Review Engagements (ASRE) establish requirements and provide explanatory guidance 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
Standards on Assurance Engagements establish requirements and provide explanatory guidance 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.
- Auditing and Assurance Standards
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. The AUSs are being reviewed progressively, and either re-issued or withdrawn.
- Guidance Statements
Guidance Statements provide guidance to assist the auditor to fulfil the objectives of an audit or assurance engagement. They include explanatory details and suggested procedures on specific matters for the purposes of understanding and complying with AUASB standards. Guidance Statements do not prescribe or create requirements. They include:
- AUASB Guidance Statements (GS)
GSs are issued by the AUASB after 1 July 2004.
- Auditing and Assurance Guidance Statements (AGS)
AGSs were issued prior to 1 July 2004 by the former Auditing and Assurance Standards Board (AuASB) of the Australian Accounting Research Foundation. They are updated when appropriate and will ultimately be withdrawn and/or replaced by GSs.
- AUAS Bulletins
AUASB Bulletins are issued to raise general awareness of matters that are of interest to auditors and assurance practitioners. They do not provide authoritative guidance and do not amend existing Australian Auditing Standards and Guidance Statements.
- Other Publications
Other publications include guides that are of interest to auditors and assurance practitioners that are produced jointly by the AUASB and other organisations. They do not provide authoritative guidance and do not amend existing Australian Auditing Standards and Guidance Statements.
- Regulatory Compliance documents
The AUASB is required to comply with the Government’s Best Practice Regulation requirements, including preparation of an Annual Regulatory Plan and regulation impact analyses for all new or revised regulation, and reporting to Government on regulatory activities. The AUASB Regulatory Plan and Regulatory Impact Analyses are published in this section of the website.
4. Search other areas of the AUASB website
To find other information about the AUASB that is not contained in an AUASB pronouncement or publication, access the relevant section from the sections below:
- Work in Progress
This section includes:
- Open for comment
This function lists proposal documents for which the comment period either has not yet closed or has closed recently. It includes comment deadlines and links to related pronouncements.
This function lists documents that are no longer open for comment that have not yet been superseded by later proposal documents or pronouncements. It also includes links to comment letters.
- Work Program
The AUASB Work Program includes active projects on the AUASB agenda.
This section contains the latest news from the AUASB, media releases, media contact details, the AUASB e-newsletter [Independence], International Updates and information about upcoming events. You can also register here to receive free email update alerts from the AUASB.
- Board Meetings
In this section, you’ll find the AUASB work program and documents relating to AUASB meetings, such as Board papers, Board Minutes and Highlights from the meetings. Profile information on the AUASB Board members is also available here.
- About the AUASB
In this section, you’ll find information about the AUASB standard-setting process, annual reports, the organisational structure, employment, staff and corporate governance.
The Archive includes non-current pronouncements and other publications that have been superseded and Board agendas, Board papers and media releases which were published more than 12 months ago.