Auditing and Assurance Standards Board

Latest News

Mr Doug Niven appointed as AUASB Chair

On 20 September 2023, the Assistant Treasurer announced the appointment of Mr Doug Niven FCA as the full-time Chair and CEO of the Auditing and Assurance Standards Board (AUASB) for a period of 5 years.  Doug has been Acting Chair since 31 July 2023.

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AUASB highlights for Meeting 138 are now available

AUASB board meeting 138 Highlights for 12 September 2023 are now available, click here to view.

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AUASB Roundtables to obtain feedback on ED ISSA 5000 Sustainability Assurance

The AUASB has released a Consultation Paper seeking public comment by 10 November 2023 on the IAASB’s Exposure Draft on International Standard on Sustainability Assurance ISSA 5000, General Requirements for Sustainability Assurance Engagements and Proposed Conforming and Consequential Amendments to Other IAASB Standards.

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Public Agenda and Papers for AUASB Meeting 138 are now available

The Public Agenda and Papers for AUASB Meeting 138, to be held on 12 September 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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IAASB Webinar Assurance on Sustainability Reporting

The IAASB have recently held deep dive educative webinars on the proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements

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IAASB International Standard Sustainability Assurance 5000 FAQ

The AUASB released its Consultation Paper seeking public comment on the IAASB’s Exposure Draft on Proposed ISSA 5000 General Requirements for Sustainability Assurance Engagements (Proposed ISSA 5000).  The AUASB now shares the IAASB’s Frequently Asked Questions providing some insights on ISSA 5000. 

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Resources

Open for Comment

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

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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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Technology

Access support materials pertaining to technology 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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