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18 Dec. 2019

Feedback sought on GS 008 The Auditor's Report on a Remuneration Report Under Section 300A of the Corporations Act 2001.

The AUASB determined at its December 2019 meeting that the wording related to materiality in GS 008 needed to be revised and better linked to ASA 320 Materiality in Planning and Performing an Audit and ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information. The AUASB Technical Group were also directed to undertake further outreach with stakeholders about the options for the wording of Auditor’s Report on the Remuneration Report. 

If you’re an audit practitioner of listed entities or another interested stakeholder in the Auditor’s Report on a Remuneration Report and you would like to share any comments or feedback about materiality or the wording of the Auditor’s Report on a Remuneration Report on the current GS 008 with the AUASB please contact us on