Australian Government
Auditing and Assurance Standards Board
Auditing and Assurance Standards Board
The AUASB has now submitted its response to the IAASB on the Proposed International Standard on Sustainability Assurance (ED-5000). The AUASB thanks all stakeholders for their valuable input informing the AUASB’s response. A copy of the response is available here.
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The Public Agenda and Papers for AUASB Meeting 140 to be held on 6 December 2023, is now available. Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest.
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The AASB and the AUASB have recently published an updated joint Research Report (authored by Jean You and Professor Roger Simnett) which identifies climate-related disclosures and associated assurance practices in the Annual Reports of ASX-listed entities. This publication builds on the previously issued AASB-AUASB Research Report Climate-related disclosures and assurance in the annual reports of ASX-listed companies by extending the 2018-2021 sample period to 2022.
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The Public Agenda and Papers for AUASB Meeting 139 to be held on 23 November 2023, are now available. Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest.
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The AUASB encourages all interested stakeholders to provide written responses to the AUASB Consultation Paper Exposure of the IAASB’s Proposed ISSA 5000 General Requirements for Sustainability Assurance Engagements.
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The September 2023 AUASB Newsletter is now available. This newsletter covers the major recent publications and developments from the AUASB.
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AUASB Consultation Paper on IAASB Exposure of the IAASB’s Proposed ISSA 5000 General Requirements for
Sustainability Assurance Engagements; and Proposed Conforming and Consequential Amendments to Other IAASB Standards
Access support materials pertaining to sustainability & other extended external reporting (EER) assurance here.
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