Auditing and Assurance Standards Board

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Audits of Less Complex Entities

Access support materials pertaining to audits of Less Complex Entities here.

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Work Program

Here you will find the latest updates pertaining to the AUASB's Work Program.

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COVID-19 Guidance

We have compiled a list of AUASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.

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Latest News

Highlights of November/December 2021 Meeting now available

AUASB November/December 2021 Meeting Highlights are now available, click here to read.

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The Auditing and Assurance Standards Board Chair welcomes ASIC’s Audit inspection report

In response to the release of ASIC’s Audit inspection report 1 July 2020 to 30 June 2021 , the AUASB issued a media release .  In addition the AUASB has issued an AUASB Bulletin Supporting Auditors in Enhancing Audit Quality which details...

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Your 5-minute guide to new requirements for Engagement Quality Reviews in ASQM 2

The AUASB’s latest short video to promote awareness of the new Quality Management Standards has landed with the release of Your 5-minute guide to ASQM 2 Engagement Quality Reviews .  ASQM 2 is a new standard and this video takes...

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IAASB Survey – Proposed ISA for Audits of Less Complex Entities

The IAASB and IFAC have launched a survey to make it easier to participate in the IAASB’s consultation and provide views.

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FRC , AASB and AUASB release joint Position Statement

The FRC, AASB and AUASB have released a Position Statement setting out how the current institutional arrangements will address the desire for authoritative Extended External Reporting requirements in Australia.

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Registration for AUASB Board Meeting 30th November and 1st December 2021

The Agenda for AUASB Meeting 127 is now available.

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