Consultation on the IAASB's Audit Evidence and Risk Response Exposure Drafts

The AUASB has released a Consultation Paper on the IAASB's Exposure Drafts of revised versions of ISA 330 The Auditor's Responses to Assessed Risks, ISA 500 Audit Evidence and ISA 520 Analytical Procedures.  Comments to the AUASB are sought by c.o.b. on 16 November 2026.

The IAASB’s proposed revised standards may affect how auditors respond to assessed risks and obtain and evaluate audit evidence. Key proposed changes include:

AUASB in-person meeting 177 is to be held on Wednesday 12 August 2026

The Public Agenda and Papers are now available for AUASB meeting 177 to be held on Wednesday 12 August 2026.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Tuesday 11 August, by emailing [email protected], detailing:

In memory of Klynton Hankin

In Memory of Klynton Hankin

AUASB members and staff were deeply saddened to learn of the passing of Mr Klynton Hankin on 21 July 2026.

Virtual roundtable on proposals for reviews of interim financial reports

The AUASB is holding a virtual roundtable to seek your views on the AUASB’s Consultation Paper - Proposed International Standard on Review Engagements ISRE 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements.

Your views will inform our submission to the IAASB and adoption in Australia.

Terence Jeyaretnam recognised

AUASB Board member Prof Terence Jeyaretnam AM was recognised in the 2026 King’s Birthday Honours.

AUASB virtual meeting 176 is to be held on Friday 12 June 2026

The Public Agenda and Papers are now available for AUASB meeting 176 to be held on Friday 12 June 2026.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Thursday 11 June 2026, by emailing [email protected], detailing: