Skip to Content | Contact Us | About AUASB | Links

Pending

No.

 ED Title Issue date Comment close date Submissions
ED ISQM 1

Explanatory Memorandum ISQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements

Extra

 26 Mar 2019 5 Jun 2019
ED ISQM 2

Explanatory Memorandum ISQM 2 Engagement Quality Reviews

Extra

 26 Mar 2019 5 Jun 2019
ED ISA 220

Explanatory Memorandum ISA 220 Quality Management at the Engagement Level

Extra

 26 Mar 2019 5 Jun 2019
ED 01/18

Proposed Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement

Extra

 07 Aug 2018 15 Oct 2018
ED 02/18

Proposed Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards

Extra

 07 Aug 2018 15 Oct 2018
ED 03/18

Proposed Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures

Extra

 07 Aug 2018 15 Oct 2018
ED 04/18

Proposed ASA 2018-2 Amendments to Australian Auditing Standards

Extra

 07 Aug 2018 15 Oct 2018
ED 01/17 Proposed Standard on Assurance Engagements ASAE 3500 Performance Engagements 22 May 2017 21 Jul 2017
ED 05/16 Proposed Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 22 Dec 2016 15 Mar 2017
ED 06/16 Proposed Auditing Standard ASA 2016-1 Amendments to Australian Auditing Standards 22 Dec 2016 15 Mar 2017
ED 07/16 Proposed Auditing Standard ASA 2016-2 Amendments to Australian Auditing Standards 22 Dec 2016 23 Jan 2017
ED 04/16 Proposed Standard on Assurance Engagements ASAE 3100 Compliance Engagements 22 Aug 2016 19 Oct 2016
ED 03/16 Proposed Auditing Standard ASA 810 Engagements to Report on Summary Financial Statements 14 Jul
2016		 15 Aug
2016
ED 02/16 Proposed Auditing Standard ASA 805 Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Jun 2016 18 Jul 2016  
ED 01/16 Proposed Auditing Standard ASA 800 Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks Jun 2016 18 Jul 2016  
ED 03/15 Proposed Auditing Standard ASA 2015-3
Amendments to Australian Auditing Standards		 23 Oct
2015		 23 Nov
2015
ED 02/15 Explanatory Memorandum
Exposure Draft ED 02/15: The Auditor’s Responsibilities Relating to Other Information and Related Conforming Amendments		 12 Jun
2015		 10 Aug
2015
ED 02/15 Proposed Auditing Standard ASA 720
The Auditor’s Responsibilities Relating to Other Information		 12 Jun
2015		 10 Aug
2015
ED 02/15 Proposed Auditing Standard ASA 2015-2
Amendments to Australian Auditing Standards		 12 Jun
2015		 10 Aug
2015
ED 01/15 Explanatory Memorandum
Exposure Draft: Reporting on Audited Financial Reports–New and Revised Auditor Reporting Standards and Related Conforming Amendments		 30 Apr
2015		 30 Jun
2015
ED 01/15 Proposed Auditing Standard ASA 700
Forming an Opinion and Reporting on a Financial Report		 30 Apr
2015		 30 Jun
2015
ED 01/15 Proposed Auditing Standard ASA 701
Communicating Key Audit Matters in the Independent Auditor’s Report		 30 Apr
2015
 30 Jun
2015
ED 01/15 Proposed Auditing Standard ASA 705
Modifications to the Opinion in the Independent Auditor's Report		 30 Apr
2015
 30 Jun
2015
ED 01/15
 Proposed Auditing Standard ASA 706
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report		 30 Apr
2015
 30 Jun
2015
ED 01/15
 Proposed Auditing Standard ASA 570
Going Concern		 30 Apr
2015
 30 Jun
2015
ED 01/15
 Proposed Auditing Standard ASA 260
Communication With Those Charged With Governance		 30 Apr
2015
 30 Jun
2015
ED 01/15
 Proposed Auditing Standard ASA 2015-1
Amendments to Australian Auditing Standards		 30 Apr
2015
30 Jun
2015