Auditing and Assurance Standards Board

Latest News

Vacancy Opportunities – Sustainability and Financial Reporting Assurance

The AUASB has two opportunities to join our team. This is an exciting opportunity to play a key role in the development and implementation of Australia’s sustainability and financial reporting assurance landscape.

We have positions available for a Senior Manager and Manager.

Click here for further information.

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The September 2024 Newsletter is now available

The September 2024 Newsletter is now available. This newsletter covers the major recent publications and developments from the AUASB.

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HAVE YOUR SAY: AUASB Roundtables on Sustainability Assurance Matters

The AUASB invites auditors, experts, users and preparers to attend a Roundtable discussion on: 

 

Roundtables will be held in October 2024 in Sydney, Melbourne, Perth and online. Spaces are limited, so register now to avoid disappointment! 

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AUASB Consultation on Prohibiting Sustainability Assurance Practitioners from Using Direct Assistance by Internal Auditors

The AUASB has released a Consultation Paper seeking public comment on the proposed prohibition of direct assistance provided by internal auditors in sustainability assurance, consistent with the existing prohibition for financial report audits.

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Feedback Invited: Proposed Australian Standard on Sustainability Assurance - ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001

The AUASB has released an Exposure Draft of a Proposed Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 (ED 02/24) that outlines a proposed timeline for when information in a sustainability report prepared in accordance with Chapter 2M of the Corporations Act 2001 would be subject to audit and/or review. These proposals will affect preparers, users, and auditors, and it is important that we hear the views of a wide range of stakeholders. Comments close 16 November 2024.

 

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AUASB Board M152 highlights are now available

Highlights for AUASB Board Meeting 152 on 10 Sep 2024 now available, click here to view.

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Resources

Open for Comment

Access Consultation Papers content on Open For Comment here.

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Sustainability & Other Extended External Reporting (EER) Assurance

Access support materials pertaining to sustainability & other extended external reporting (EER) assurance here.

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Audit Quality

Access support materials pertaining to audit quality here.

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Technology

Access support materials pertaining to technology here.

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Quality Management Standards

Access support materials pertaining to quality management standards here.

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Not for Profit

Access support materials pertaining to not for profit here.

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