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Pending

No.

ED Title Issue date Comment close date Submissions
ED 01/17 Proposed Standard on Assurance Engagements ASAE 3500 Performance Engagements 22 May 2017 21 Jul 2017
  • ACAG
  • EY
  • CPA Australia
  • ED 05/16 Proposed Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 22 Dec 2016 15 Mar 2017
  • Deloitte
  • KPMG
  • EY
  • CPA Australia
  • ED 06/16 Proposed Auditing Standard ASA 2016-1 Amendments to Australian Auditing Standards 22 Dec 2016 15 Mar 2017
  • Deloitte
  • EY
  • CPA Australia
  • ED 07/16 Proposed Auditing Standard ASA 2016-2 Amendments to Australian Auditing Standards 22 Dec 2016 23 Jan 2017

    IAASB Discussion Paper on Agreed-Upon Procedures Engagements and Other Services 6 Mar 2017
    ED 04/16 Proposed Standard on Assurance Engagements ASAE 3100 Compliance Engagements 22 Aug 2016 19 Oct 2016
    ED 03/16 Proposed Auditing Standard ASA 810 Engagements to Report on Summary Financial Statements 14 Jul
    2016
    15 Aug
    2016
    ED 02/16 Proposed Auditing Standard ASA 805 Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Jun 2016 18 Jul 2016  
    ED 01/16 Proposed Auditing Standard ASA 800 Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks Jun 2016 18 Jul 2016  
    ED 03/15 Proposed Auditing Standard ASA 2015-3
    Amendments to Australian Auditing Standards
    23 Oct
    2015
    23 Nov
    2015
    ED 02/15 Explanatory Memorandum
    Exposure Draft ED 02/15: The Auditor’s Responsibilities Relating to Other Information and Related Conforming Amendments
    12 Jun
    2015
    10 Aug
    2015
    ED 02/15 Proposed Auditing Standard ASA 720
    The Auditor’s Responsibilities Relating to Other Information
    12 Jun
    2015
    10 Aug
    2015
    ED 02/15 Proposed Auditing Standard ASA 2015-2
    Amendments to Australian Auditing Standards
    12 Jun
    2015
    10 Aug
    2015
    ED 01/15 Explanatory Memorandum
    Exposure Draft: Reporting on Audited Financial Reports–New and Revised Auditor Reporting Standards and Related Conforming Amendments
    30 Apr
    2015
    30 Jun
    2015
    ED 01/15 Proposed Auditing Standard ASA 700
    Forming an Opinion and Reporting on a Financial Report
    30 Apr
    2015
    30 Jun
    2015
    ED 01/15 Proposed Auditing Standard ASA 701
    Communicating Key Audit Matters in the Independent Auditor’s Report
    30 Apr
    2015
    30 Jun
    2015
    ED 01/15 Proposed Auditing Standard ASA 705
    Modifications to the Opinion in the Independent Auditor's Report
    30 Apr
    2015
    30 Jun
    2015
    ED 01/15
    Proposed Auditing Standard ASA 706
    Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
    30 Apr
    2015
    30 Jun
    2015
    ED 01/15
    Proposed Auditing Standard ASA 570
    Going Concern
    30 Apr
    2015
    30 Jun
    2015
    ED 01/15
    Proposed Auditing Standard ASA 260
    Communication With Those Charged With Governance
    30 Apr
    2015
    30 Jun
    2015
    ED 01/15
    Proposed Auditing Standard ASA 2015-1
    Amendments to Australian Auditing Standards
    30 Apr
    2015
    30 Jun
    2015