Auditing and Assurance Standards Board


Audits of Less Complex Entities

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

Access Now

Work Program

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

View here

COVID-19 Guidance

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

View more

Latest News

Highlights of November/December 2021 Meeting now available

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


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...


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...


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.


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.


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

The Agenda for AUASB Meeting 127 is now available.

Subscribe for updates Subscribe