AUASB Standards

AUASB Standards establish requirements and provide application and other explanatory material on the responsibilities of the auditor and the assurance practitioner, as appropriate, when performing audits, reviews, assurance or related services engagements.

Should you require access to a document listed in the Archive that no longer includes a “live” link, please contact the AUASB on email: [email protected] or telephone: (03) 8080 7400.

Australian Auditing Standards

Australian Auditing Standards establish requirements and provide application and other explanatory material on:

• the responsibilities of an auditor when engaged to undertake an audit of a financial report or other historical financial information; and
• the form and content of the auditor’s report

The Australian Auditing Standards listed here have been superseded. All current Australian Auditing Standards can be found in the Standards and Guidance section of this website

Standards on Review Engagements (ASREs)

Standards on Review Engagements establish requirements and provide application and other explanatory material on the responsibilities of an auditor, or assurance practitioner, when engaged to undertake a review engagement and on the form and content of the auditor’s, or assurance practitioner’s, review report.

The Standards on Review Engagements listed here have been superseded. All current Standards on Review Engagements can be found in the Standards and Guidance section of this website.

No.	Title	Issue Date
ASRE 2400	Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity	21 Aug 2008
ASRE 2410	Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled)	27 Jun 2011
ASRE 2410	Review of a Financial Report Performed by the Independent Auditor of the Entity	27 Oct  2009
ASRE 2410	Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled)	21 Aug  2008
ASRE 2410	Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled)	27 Jun  2007
ASRE 2410	Review of a Financial Report Performed by the Independent Auditor of the Entity	28 Apr  2006
ASRE 2415	Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (Compiled)	28 Mar 2013
ASRE 2415	Review of a Financial Report – Company Limited by Guarantee	30 Jun 2010

Explanatory Guides

• Explanatory Guide on Review Engagements
• Explanatory Guide: Auditor’s Reports
• Explanatory Guide on ASRE 2415

Standards on Assurance Engagements (ASAEs)

Standards on Assurance Engagements establish requirements and provide application and other explanatory material for undertaking and reporting on assurance engagements other than audits or reviews of historical financial information covered by Australian Auditing Standards or Standards on Review Engagements.

The Standards on Assurance Engagements listed here have been superseded. All current Standards on Assurance Engagements can be found in the Standards and Guidance section of this website

No.	Title	Issue Date
ASAE 3000	Assurance Engagements Other than Audits or Reviews of Historical Financial Information	9 Jul 2007
ASAE 3100	Compliance Engagements	24 Jun  2008
ASAE 3100	Compliance Engagements	9 Sep 2008
ASAE 3402	Assurance Reports on Controls at a Service Organisation	29 Jun 2010
ASAE 3410	Assurance Engagements on Greenhouse Gas Statements	28 Jun 2012
ASAE 3420	Assurance Engagements To Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document	30 Nov 2012
ASAE 3500	Performance Engagements	30 Oct 2008
ASAE 3500	Performance Engagements		Basis for Conclusions		5 Oct 2017	1 Jan 2018 early adoption permitted
ASAE 3500	Performance Engagements				6 Sep 2022	15 Dec 2022

Standards on Related Services (ASRS)

Standards on Related Services establish requirements and provide application and other explanatory material on the responsibilities of an assurance practitioner, when engaged to undertake engagements other than assurance engagements covered by Australian Auditing Standards, Standards on Review Engagements or Standards on Assurance Engagements.

The Standards on Related Services listed here have been superseded. All current Standards on Related Services can be found in the Standards and Guidance section of this website.

No.	Title	Approval Date
ASRS 4400	Agreed-Upon Procedures Engagements to Report Factual Findings	8 Jun 2011

Auditing and Assurance Standards (AUSs)

Auditing and Assurance Standards (AUSs) were issued prior to 1 July 2004 by the former Auditing and Assurance Standards Board (AuASB) of the Australian Accounting Research Foundation.

The Auditing and Assurance Standards listed here have been withdrawn or replaced. The attached Mapping Document links them to the pronouncements that have replaced them, where applicable. Should you require access to a Standard that has been withdrawn, please contact the AUASB on email: [email protected] or telephone: (03) 8080 7400

All current Auditing and Assurance Standards Related Services can be found in the Standards and Guidance of this website.

No.	Title	Issue Date
AUS 102	Foreword to Australian Auditing and Assurance Standards and Guidance Statements	Jan 2002
AUS 104	Glossary of Terms	Jul 2002
AUS 106	Explanatory Framework for Standards on Audit and Audit Related Services	Nov 2001
AUS 108	Framework for Assurance Engagements	Jun 2004
AUS 110	Assurance Engagements other than Audits or Reviews of Historical Financial Information	Jun 2004
AUS 202	Objective and General Principles Governing an Audit of a Financial Report	Jul 2002
AUS 202	Objective and General Principles Governing an Audit of a Financial Report	Feb 2004
AUS 204	Terms of Audit Engagements	Jun 2000
AUS 206	Quality Control for Audit Work	Jul 2002
AUS 206	Quality Control for Audits of Historical Financial Information	Jun 2004
AUS 208	Documentation	Jul 2002
AUS 210	The Auditor's Responsibility to Consider Fraud and Error in an Audit of a Financial Report	Jan 2002
AUS 210	The Auditor's Responsibility to Consider Fraud in an Audit of a Financial Report	Jun 2004
AUS 212	Other Information in Documents Containing Audited Financial Reports	Oct 1995
AUS 214	Auditing in a CIS Environment	Oct 1995
AUS 218	Consideration of Laws and Regulations in an Audit of a Financial Report	Jan 2002
AUS 302	Planning	Oct 1995
AUS 304	Knowledge of the Business	Jul 2002
AUS 306	Materiality and Audit Adjustments	Jun 2001
AUS 402	Risk Assessments and Internal Controls	Jul 2002
AUS 402	Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatements	Feb 2004
AUS 404	Audit Implications Relating to Entities Using a Service Entity	Jul 2002
AUS 406	The Auditor's Procedures In Response to Assessed Risks	Feb 2004
AUS 502	Audit Evidence	Oct 1995
AUS 502	Audit Evidence	Feb 2004
AUS 504	External Confirmations	Jul 2002
AUS 506	Existence and Valuation of Inventory	Jul 2002
AUS 508	Inquiry Regarding Litigation and Claims	Jul 2002
AUS 510	Initial Engagements - Opening Balances	Jul 2002
AUS 512	Analytical Procedures	Oct 1995
AUS 514	Audit Sampling and Other Selective Testing Procedures	Apr 1998
AUS 516	Audit of Accounting Estimates	Oct 1995
AUS 518	Related Parties	Jul 2002
AUS 520	Management Representations	Jul 2002
AUS 522	Audit Evidence Implications of Externally Managed Assets of Superannuation, Provident or Similar Funds(withdrawn for periods commencing on or after 1 July 2008)	Oct 1995
AUS 524	The Auditor's Use of the Work of the Actuary and the Actuary's Use of the Work of the Auditor in Connection with the Preparation and Audit of a Financial Report	Jul 2002
AUS 526	Auditing Fair Value Measurements and Disclosures	Sep 2002
AUS 602	Using the Work of Another Auditor	Jul 2002
AUS 604	Considering Work of Internal Auditing	Oct 1995
AUS 606	Using the Work of an Expert	Jul 2002
AUS 702	The Audit Report on a General Purpose Financial Report	Mar 2002
AUS 704	Comparatives	Jul 2002
AUS 706	Subsequent Events	Oct 1995
AUS 708	Going Concern	Jul 2002
AUS 710	Communication with Management on Matters Arising from an Audit	May 1999
AUS 802	The Audit Report on Financial Information Other than a General Purpose Financial Report	May 2002
AUS 804	The Audit of Prospective Financial Information  (withdrawn effective 19 Feb 2014)	Jul 2002
AUS 806	Performance Auditing	Jul 2002
AUS 808	Planning Performance Audits	Oct 1995
AUS 902	Review of Financial Reports (withdrawn effective 1 Oct 2008)	Jul 2002
AUS 904	Engagements to Perform Agreed-upon Procedures (withdrawn effective 1 Oct 2011)	Jul 2002