The Foreword to AUASB Pronouncements sets out the functions, composition and operating procedures of the AUASB and the range of pronouncements it issues.

The Foreword to AUASB Pronouncements does not itself establish requirements for the performance of audit, review, assurance or related service engagements.  Accordingly, the Foreword to AUASB Pronouncements is not issued for the purposes of the Corporations Act 2001.

The Foreword to AUASB Pronouncements listed here has been superseded. The current Foreword to AUASB Pronouncements can be found in the Pronouncements section of this website.