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

GS 010 Responding to Questions at an Annual General Meeting has been updated and reissued

GS 010 has been significantly enhanced to provide additional guidance on how to respond to questions auditors may receive at an Annual General Meeting (AGM).

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AUASB releases Consultation Paper for Audits of Less Complex Entities

The AUASB has released a Consultation Paper seeking public comment by 14 January 2022  on the IAASB’s new stand-alone standard for Audits of Financial Statements of Less Complex Entities, as well as Consideration of Possible Alternative Options for Australian LCE Audits.

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Highlights of September 2021 Meeting now available

AUASB September 2021 Meeting Highlights now available, click here to read.

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AUASB Publication – Data Integrity

The AUASB has released the first of two publications on determining the integrity and reliability of data in an audit of a financial report.

This first publication outlines a number of considerations for auditors in the extraction, transfer and...

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Registration for AUASB Board Meeting 7th and 10th September 2021

The Agenda and Public papers for AUASB Meeting 126 is now available.

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AUASB issues Bulletin on Extended External Reporting (EER) Assurance Guidance in Australia

The purpose of this AUASB Bulletin is to introduce the International Auditing and Assurance Standards Board (IAASB) Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements (the Guidance) and provide the Australian context for the...

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