Auditing and Assurance Standards Board

Latest News

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.  

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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.

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AUASB Meeting 150 is to be held on Wednesday 17 July 2024

The Public Agenda and Papers for AUASB Meeting 150 to be held on 17 July 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 Tuesday 16 July 2024, by emailing [email protected], detailing:

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AUASB Virtual Meeting 149 is to be held on 10 July 2024

The Public Agenda and Papers for AUASB Meeting 149 to be held on 10 July 2024 are 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 Tuesday 9 July 2024, by emailing [email protected], detailing:

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AUASB Virtual Board M146 highlights are now available

Highlights for AUASB Board Meeting 146 on 20 June 2024 now available, click here to view.

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AUASB Virtual Meeting 146 is to be held on 20 June 9–11am

The Public Agenda and Papers are 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 Wednesday 19 June 2024, by emailing [email protected], detailing:

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Resources

Open for Comment

Access Consultation Papers content on Open For Comment here.

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Sustainability & Other Extended External Reporting (EER) Assurance

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

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Audit Quality

Access support materials pertaining to audit quality here.

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Technology

Access support materials pertaining to technology here.

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Quality Management Standards

Access support materials pertaining to quality management standards here.

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Not for Profit

Access support materials pertaining to not for profit here.

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