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Explanatory Statements

Explanatory Statements must accompany Auditing Standards that are presented to Federal Parliament as disallowable instruments under the Legislative Instruments Act 2003.  An Explanatory Statement provides information about the applicable Auditing Standard, such as the reasons for issuing the standard, the purpose and main features of the standard and the processes used by the AUASB in making the standard.

Should you require access to a document listed in the Archive that no longer includes a “live” link, please contact the AUASB on email: or
telephone: (03) 8080 7445.