Australian Government
Auditing and Assurance Standards Board
Auditing and Assurance Standards Board
The December 2024 Newsletter is now available. This newsletter covers the AUASB’s final sustainability assurance phasing in model, developments on a sustainability assurance standard and other matters.
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The AUASB has recently updated the Auditor’s Responsibilities Statements on the AUASB website to reflect the changes arising from ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) which will become effective for financial years ending 31 December 2024.
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The AUASB has released a revised Standard on Assurance Engagements ASAE 3500 Performance Engagements (ASAE 3500 (Revised)), to address the key findings from the AUASB’s Post Implementation Review of the Standard undertaken in 2023.
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The Public Agenda and Papers are now available for AUASB virtual Meeting 155 to be held on Monday 16 December 2024.
Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Friday 13 December 2024, by emailing [email protected], detailing:
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Access support materials pertaining to sustainability & other extended external reporting (EER) assurance here.
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