Auditing and Assurance Standards Board

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Stakeholder database updates 2023

The Australian Accounting Standards Board (AASB) and Auditing and Assurance Standards Board (AUASB)  are conducting a review of our stakeholder database, to ensure our records of stakeholders are up  to date.


The recording of the AASB-AUASB Dialogue Series on navigating going concern disclosures in financial reports and the relevant auditor's responsibilities is now available on the AASB website.

The AASB and AUASB, jointly with CPA Australia and CA ANZ held a Dialogue Series on Wednesday, 10 May 2023 to discuss issues related to going concern disclosures and auditing. The recording of this session is now available on the AASB website


New Update to the AUASB Digital Standards Portal

The AUASB Digital Standards Portal (“the portal”) has been updated to provide access to the suite of AUASB Guidance Statements (GSs). Users can access the portal version of all GSs here.


AASB-AUASB Joint Research Report: Australian Listed Entities: Recognised intangible assets and key audit matters

The AASB-AUASB published a joint research report (with Professor Matthew Pinnuck and Dr Mark Willis) that aims to understand the significance of recognised intangible assets on the balance sheets of Australian listed entities.



Vale Ian Macintosh

The AUASB expresses its condolences to the family and friends of Ian Mackintosh, who sadly passed away last week.  Ian was a widely respected standard-setter with a long and varied career across multiple continents.  



Consultation Paper on the exposure of the IAASB’s proposed ISA 570 (Revised), Going Concern

The AUASB has today released a Consultation Paper to expose the IAASB’s Proposed ISA 570 (Revised), Going Concern.

The proposed amendments will impact all audits. For an overview of the key changes refer to this AUASB webcast.

The AUASB invites all stakeholders to comment on the Consultation Paper via the AUASB website by 14 August 2023.




Access support materials pertaining to technology here.

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Sustainability & Other Extended External Reporting (EER) Assurance

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

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Audit Quality

Access support materials pertaining to audit quality here.

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Group Audits

Access support materials pertaining to group audits here.

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Quality Management Standards

Access support materials pertaining to quality management standards here.

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Not for Profit

Access support materials pertaining to not for profit here.

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