Auditing and Assurance Standards Board

Latest News

AUASB Meeting 152 is to be held on Tuesday 10 September 2024

The Public Agenda and Papers for AUASB Meeting 152 to be held on Tuesday 10 September 2024 is now available.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Monday 9 September 2024, by emailing [email protected], detailing:

More

Positions Vacant on the Auditing and Assurance Standards Board for 2025

Two vacancies currently exist for appointment as a part-time member of the Auditing and Assurance Standards Board (AUASB), starting on 1 January 2025.

More

AUASB Meeting 151 is to be held on Tuesday 6 August 2024

The Public Agenda and Papers for AUASB Meeting 151 to be held on 6 August 2024 is now available.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Monday 5 August 2024, by emailing [email protected], detailing:

More

AUASB Research Report 12: Understanding and evaluating the effectiveness of ASA 720, The Auditor’s Responsibilities Relating to Other Information, and its role in the current environment.

The AUASB has issued a Research Report authored by Dr Dale Fu and Professor Roger Simnett on the reporting practices and effectiveness of revisions to ASA 720, The Auditor’s Responsibilities Relating to Other Information 

More

AUASB Research Report 11: State of Assurance Choices for Medium Sized Australian Charities

The AUASB has issued a Research Report authored by AUASB Scholar Dr Yitang (Jenny) Yang on the assurance choices made by a sample of medium-sized charities registered with the Australian Charities and Not-for-profits Commission (ACNC) for the 2018 reporting period.  

More

Audit Implications of the Consolidated Entity Disclosure Statement

The AUASB today released a Bulletin providing guidance on the audit implications of the new Consolidated Entity Disclosure Statement (CEDS).  The CEDS is required to be included in annual financial reports of public companies prepared under Chapter 2M of the Corporations Act 2001 from financial years commencing 1 July 2023 (i.e. years ending 30 June 2024). 

For more information see AUASB Bulletin Audit Implications of the Consolidated Entity Disclosure Statement.

More

Resources

Open for Comment

Access Consultation Papers content on Open For Comment here.

View more

Sustainability & Other Extended External Reporting (EER) Assurance

Access support materials pertaining to sustainability & other extended external reporting (EER) assurance here.

Access Now

Audit Quality

Access support materials pertaining to audit quality here.

View here

Technology

Access support materials pertaining to technology here.

View more

Quality Management Standards

Access support materials pertaining to quality management standards here.

View more

Not for Profit

Access support materials pertaining to not for profit here.

View more
Subscribe for updates Subscribe