The AUASB offers a range of documents and publications free on this website as well as publications which are only available to purchase.
AUASB Functions and Processes
AUASB Functions and Processes provides information about the AUASB including its functions, mandates, composition, operations and due processes. It is intended to complement the Foreword to AUASB Pronouncements.
The AUASB issues Explanatory Guides to provide additional information about specific aspects of a standard(s). Explanatory Guides are not Guidance Statements and similarly do not establish or extend requirements for the performance of engagements under the AUASB Standards.
AUASB Bulletins are issued to raise a general awareness of matters that are of interest to auditors and assurance practitioners. They do not provide authoritative guidance and do not amend existing AUASB Standards or Guidance Statements.
Basis for Conclusions
Whenever the AUASB has made decisions on substantive matters relating to the development of a standard, details of the matter, the options considered and the reasons supporting the conclusions made are documented in a Basis for Conclusions document.
The AUASB may also issue other publications, either in its own right or jointly with other bodies, on the auditing and assurance implications of emerging issues.
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