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

Your 5-minute guide to ASQM 1

As part of the AUASB’s series of short videos to promote awareness of the new Quality Management Standards, the AUASB has released Your 5-minute guide to ASQM 1 . This video takes you through the revised risk-based approach now required...

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New and re-appointed AUASB Board Members announced by the Financial Reporting Council

Auditing and Assurance Standards Board Chair, Mr Bill Edge, welcomes the appointment of two new members of the AUASB, as announced by the Financial Reporting Council  (FRC) and the notes the tremendous contribution of three members retiring from the AUASB...

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AUASB Consultation Paper for Audits of Less Complex Entities – Virtual Roundtable

The AUASB is holding a roundtable to gather stakeholder’s views and input to the  Consultation Paper  Exposure of the IAASB’s Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE); and Consideration of Possible alternative options for Australian LCE audits  (Consultation Paper). 

The roundtable will be held as a virtual session on Tuesday 9 of November 2021 from 9.00 am - 11.30 am. Please register  here .

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Information Webinar on AUASB’s Consultation Paper for Audits of Less Complex Entities

Are you a practitioner who performs audits on less complex entities or a user of less complex entities auditor’s reports?  If so, this information  webinar is for you.

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The AUASB has issued six revised standards and pronouncements following its September 2021 meeting

The AUASB has revised the following pronouncements which are available on the AUASB Website and AUASB Standards Digital Portal:

  • ASA 101 Preamble to AUASB Standards
  • ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit
  • ASA
  • ...

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New Five-Minute Guides to the new and revised AUASB Quality Management Standards

The AUASB is developing a range of implementation support materials for the new and revised AUASB Quality Management Standards. First up is a series of Five-Minute Video Guides introducing each of the key elements practitioners need to know.

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