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We have compiled a list of AUASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.View more
The AUASB has released a Consultation Paper seeking public comment by 14 January 2022 on the IAASB’s new stand-alone standard for Audits of Financial Statements of Less Complex Entities, as well as Consideration of Possible Alternative Options for Australian LCE Audits.More
The AUASB has released the first of two publications on determining the integrity and reliability of data in an audit of a financial report.
This first publication outlines a number of considerations for auditors in the extraction, transfer and...More
The purpose of this AUASB Bulletin is to introduce the International Auditing and Assurance Standards Board (IAASB) Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements (the Guidance) and provide the Australian context for the...More