Australian Government
Auditing and Assurance Standards Board
Auditing and Assurance Standards Board
Access support materials pertaining to audits of Less Complex Entities here.
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Here you will find the latest updates pertaining to the AUASB's Work Program.
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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.
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The AUASB seeks public comment on AUASB Consultation Paper for Audits of Less Complex Entities. Click here for more information on the Consultation Paper. The closing date for public comment is 14 January 2022.
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The December 2021 AUASB Newsletter is now available . This newsletter covers the major recent publications and developments from the AUASB.
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To continue to drive the AUASB’s ongoing strategic focus on Extended External Reporting (EER), the AUASB jointly with the AASB (the Boards) has released a staff paper Globally consistent reporting for sustainability-related information: Australian perspectives .
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Our offices will be closed for the holiday period from cob 22 December 2021 and will re-open on Monday 10 January 2022. We wish you a happy and safe holiday period.
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The AUASB has released a new Guidance Statement GS 023 Special Considerations - Public Sector Engagements (GS 023) , which provides supplementary application and other explanatory material in relation to issues that at times present challenges applying certain AUASB Standards on public sector audit and assurance engagements. Like all AUASB Guidance Statements, GS 023 is to be read...
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The AUASB has now released the final video in the Quality Management awareness series, Your 5-minute guide to Quality Management on an audit engagement . This video takes you through the highlights of the revised ASA 220 including explaining the...
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