Auditing and Assurance Standards Board

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AUASB Agenda Consultation Feedback Statement

The AUASB undertakes a formal Agenda Consultation process with stakeholders at least once every five years to obtain timely feedback on current and emerging auditing and assurance issues. Comments on this process were requested by July 2022.

In response to all comments received from stakeholders on this latest Agenda Consultation process the AUASB worked through all submissions received and outreach comments that were received at its September 2022 meeting. A summary of the feedback and the AUASB’s conclusions from the Agenda Consultation process has now been released in a Feedback Statement that documents the implications for AUASB’s future priorities and current Technical Work Program.


Highlights of November 2022 Meeting now available

AUASB November 2022 Meeting Highlights are now available, click here to read.


AUASB Consultation on Proposed IAASB Standard on Auditing ISA 500 (Revised) Audit Evidence

The AUASB has released a Consultation Paperseeking public comment on the IAASB’s Exposure Draft on International Standard on Auditing (ISA) 500, Audit Evidence. The current ISA 500 addresses an auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate evidence to draw reasonable conclusions on which to base the auditor’s opinion.

In addition to the invitation to comment on the Paper, the AUASB will soon release an educative Webinar about the key themes and changes that the Proposed ISA 500 (Revised) Audit Evidence seeks to address.  This will be accessible via the AUASB website.



Audits of Less Complex Entities

Access support materials pertaining to audits of Less Complex Entities here.

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Work Program

Here you will find the latest updates pertaining to the AUASB's Work Program.

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COVID-19 Guidance

We have compiled a list of AUASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.

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