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

Reminder: Request for Comments on AUASB Consultation Paper for Audits of Less Complex Entities

The AUASB seeks public comment on AUASB Consultation Paper for Audits of Less Complex Entities. Click here for more information on the Consultation Paper. The closing date for public comment is 14 January 2022.

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The December 2021 AUASB Newsletter is now available

The   December 2021 AUASB Newsletter  is now available . This   newsletter   covers  the major  recent   publications and developments from the AUASB.

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AASB and AUASB release Joint Staff Article - Globally consistent reporting for sustainability-related information: Australian perspectives

To continue to drive the AUASB’s ongoing strategic focus on Extended External Reporting (EER), the AUASB jointly with the AASB (the Boards) has released a staff paper Globally consistent reporting for sustainability-related information: Australian perspectives .

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AUASB Office Closure 2021-22

Our offices will be closed for the holiday period from cob 22 December 2021 and will re-open on Monday 10 January 2022.  We wish you a happy and safe holiday period.

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AUASB issues New Guidance targeting Public Sector Audit and Assurance Engagements

The AUASB has released a new Guidance Statement GS 023 Special Considerations - Public Sector Engagements (GS 023) ,   which provides supplementary application and other explanatory material in relation to issues that at times present challenges applying certain AUASB Standards on public sector audit and assurance engagements. Like all AUASB Guidance Statements, GS 023 is to be read...

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Your 5-minute guide to quality management on an audit engagement.

The AUASB has now released the final video in the Quality Management awareness series, Your 5-minute guide to Quality Management on an audit engagement .  This video takes you through the highlights of the revised ASA 220 including explaining the...

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