Auditing and Assurance Standards Board

Latest News

AUASB Meeting 143 is to be held on 23 May 2024

The Public Agenda and Papers for AUASB Meeting 143 to be held on 23 May 2024 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 by COB Tuesday 21 May 2024, by emailing [email protected], detailing:

  • Name
  • Entity
  • Email address and
  • The Agenda Number for the sessions they wish to observe.

Only attendees that have pre-registered will be provided with registration details to join the Zoom videoconference.

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Reminder: AUASB Roundtables on proposed Fraud standard

The AUASB invites stakeholders to attend a Roundtable discussion on its recently issued Consultation Paper on Proposed ISA 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements; and Proposed Conforming and Consequential Amendments to Other ISAs (ED ISA 240). Click the link below to register now!

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AUASB educative video and Roundtables on proposed Fraud standard

The AUASB invites stakeholders to listen to an educative video and then attend a Roundtable discussion on its recently issued Consultation Paper on Proposed ISA 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements; and Proposed Conforming and Consequential Amendments to Other ISAs (ED ISA 240). These discussions will assist the AUASB in its formal response to the IAASB on the IAASB Exposure Draft.

Early registration is encouraged as spaces are limited. Click the link below to read more.

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Short video on AUASB’s Consultation on IAASB Fraud ED ISA 240

The AUASB has released a short video on the key proposed revisions in the AUASB Consultation Paper on IAASB ED ISA 240. The comment period for the AUASB Consultation Paper closes on 21 May 2024, stay tuned for upcoming outreach activities! 

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REISSUED: AUASB Consultation Paper on Assurance over Climate and Other Sustainability Information

The AUASB has reissued its Consultation Paper on Assurance over Climate and Other Sustainability Information with minor amendments following the announcement on 27 March 2024 that mandatory climate reporting by Group 1 entities will start from years commencing 1 January 2025 (previously years commencing 1 July 2024). A marked-up version is available here.

 

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HAVE YOUR SAY: AUASB Roundtables to Obtain Feedback on Assurance over Climate and Other Sustainability Information

The AUASB invites stakeholders to attend a Roundtable discussion on its recently issued Consultation Paper* on Assurance over Climate and Other Sustainability Information. These discussions will assist the AUASB in:

  • developing a proposed model for phasing in assurance over mandatory climate information;
  • finalising its proposal to adopt ISSA 5000 General Requirements for Sustainability Assurance Engagements in Australia; and
  • developing a possible local pronouncement to supplement the final ISSA 5000 under the Australian reporting framework.

The AUASB is committed to conducting extensive outreach to ensure broad stakeholder input. Beginning in April, AUASB Roundtable discussions will be held in Melbourne, Brisbane, Perth, Sydney, and online.

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Resources

Open for Comment

Access Consultation Papers content on Open For Comment 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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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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