AUASB issues an Updated Version of AUASB Guidance Statement GS 023 to support Public Sector Auditors in applying Auditing Standard ASA 220

The AUASB has released an updated version of Guidance Statement GS 023 Special Considerations – Public Sector Engagements, which includes additional explanatory and application material to support public sector auditors in applying Auditing Standard ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information to public sector engagements.  GS 023 is to be read and applied together with ASA 220.

Highlights of March 2023 meeting now available

AUASB March 2023 meeting Highlights are now available, click here to view.

CPA Australia and APESB Event: Global developments in Ethics and Assurance for Sustainability

CPA Australia and the Accounting Professional and Ethical Standards Board (APESB) are hosting an event on “Global developments in Ethics and Assurance for Sustainability” on Thursday 30^th March in Sydney. The panel will consist of Mark Babington, Bill Edge, Doug Niven and Marje Russ.

Further details and how to register can be found here.

Public Agenda for AUASB meeting 15 March 2023 is now available

The Public Agenda for AUASB meeting 133 is now available.

AUASB Technology Update

This AUASB Technology Update provides a summary of the existing technology guidance available on our website to assist with using automated tools and techniques (ATTs) in audits. Additionally, this document provides links to guidance issued by the IAASB, other National Standard Setters and Professional Accounting Bodies.

Stakeholders are encouraged to share questions or additional feedback on this topic, including suggestions for additional guidance areas the AUASB should consider regarding the use of technology in an audit. Please send any comments to the AUASB at [email protected].

For further information refer to the Technology Implementation Support page on the AUASB Website available at: https://www.auasb.gov.au/implementation-support/technology/.

The February 2023 AUASB Newsletter is now available

The February 2023 AUASB Newsletter is now available. This newsletter covers the major recent publications and developments from the AUASB.

Technology

Access support materials pertaining to technology here.

Sustainability & Other Extended External Reporting (EER) Assurance

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

Audit Quality

Access support materials pertaining to audit quality here.

Group Audits

Access support materials pertaining to group audits here.

Quality Management Standards

Access support materials pertaining to quality management standards here.

Not for Profit

Access support materials pertaining to not for profit here.