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The AUASB has reissued ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements in March 2018. The reissued ASA 102 refers to the most recent version of APES 110 which was amended in May 2017 to incorporate revisions by the International Ethical Standards for Accountants (IESBA) to the Code of Ethics for Professional Accountants for Non-Compliance with Laws and Regulations and Non-Assurance Services to Audit and Assurance Clients.  The APES 110 amendments were operative 1 January 2018.

CA ANZ Perspective article: Improving transparency of the auditor’s work performed on ‘Other Information’: published as part of the CA ANZ's Perspective series, this AUASB article discusses feedback received on issues experienced by practitioners and other observations with regard to the required inclusion in the Auditor’s Report of the ‘Other Information’ section as per ISA 720 The Auditor’s Responsibility Relating to Other Information (ASA 720 in Australia and ISA(NZ) 720 in New Zealand).

AUASB member appointed to the IAASB EER Assurance Project Advisory Panel: The International Auditing and Assurance Standards Board (IAASB) Emerging Forms of External Reporting (EER) Task Force this week announced the appointment of AUASB member Jo Cain to the recently established EER Assurance Project Advisory Panel. Ms Cain will be assisted by the AUASB Technical Group in her role and will work closely with the other representatives from the Australasian region. Read more.  

AUASB March Meeting Highlights available: Highlights from the March board meeting are now available to read or listen to.

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