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The Australian Auditing Standards listed here have been superseded.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

No.                 Title Approval
Date
ASQC 1 Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements (Compiled) 27 Jun 
2011
ASQC 1  Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements 27 Oct
2009
ASA 101  Preamble to Australian Auditing Standards 27 Oct
2009
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (Compiled) 1 Jul 
2013
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (Compiled) 27 Jun 
2011
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements 27 Oct
2009
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled) 11 Nov 2013
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 27 Oct 2009
ASA 200 Objective and General Principles Governing an Audit of a Financial Report (Compiled) 27 Jun 2007
ASA 200 Objective and General Principles Governing an Audit of a Financial Report 28 Apr 2006
ASA 210 Agreeing the Terms of Audit Engagements (Compiled) 27 Jun 2011
ASA 210  Agreeing the Terms of Audit Engagements 27 Oct
2009
ASA 210  Terms of Audit Engagements (Compiled) 27 Jun 2007
ASA 210  Terms of Audit Engagements 28 Apr 2006
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled) 11 Nov 2013
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled) 27 Jun 
2011
ASA 220  Quality Control for an Audit of a Financial Report and Other Historical Financial Information 27 Oct
2009
ASA 220  Quality Control for Audits of Historical Financial Information 28 Apr 2006
ASA 230 Audit Documentation (Compiled) 11 Nov 2013
ASA 230 Audit Documentation 27 Oct 2009
ASA 230 Audit Documentation 28 Apr 2006
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled) 11 Nov 2013
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled) 27 Jun 
2011
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report 27 Oct
2009
ASA 240 The Auditor’s Responsibility to Consider Fraud in an Audit of a Financial Report  28 Apr 2006
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 27 Oct
2009
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report  28 Apr 2006
ASA 260 Communication with Those Charged with Governance (Compiled) 11 Nov 2013
ASA 260 Communication with Those Charged with Governance (Compiled) 27 Jun 
2011
ASA 260 Communication with Those Charged with Governance 27 Oct
2009
ASA 260 Communication of Audit Matters with Those Charged with Governance  28 Apr 2006
ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 27 Oct 2009
ASA 300 Planning an Audit of a Financial Report (Compiled) 11 Nov 2013
ASA 300 Planning an Audit of a Financial Report (Compiled) 27 Jun 
2011
ASA 300 Planning an Audit of a Financial Report 27 Oct
2009
ASA 300 Planning an Audit of a Financial Report 28 Apr 2006
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Compiled) 11 Nov 2013
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Compiled) 27 Jun 
2011
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 27 Oct
2009
ASA 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 28 Apr 2006
ASA 320 Materiality in Planning and Performing an Audit (Compiled) 27 Jun 2011
ASA 320 Materiality in Planning and Performing an Audit 27 Oct
2009
ASA 320 Materiality and Audit Adjustments 28 Apr 2006
ASA 330 The Auditor's Responses to Assessed Risks 27 Oct 2009 
ASA 330 The Auditor’s Procedures in Response to Assessed Risks 28 Apr 2006
ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (Compiled) 27 Jun 
2011
ASA 402  Audit Considerations Relating to an Entity Using a Service Organisation 27 Oct
2009
ASA 402  Audit Considerations Relating to Entities Using Service Organisations 28 Apr 2006
ASA 450 Evaluation of Misstatements Identified during the Audit 27 Oct 2009 
ASA 500 Audit Evidence (Compiled) 11 Nov 2013
ASA 500 Audit Evidence (Compiled) 27 Jun 
2011
ASA 500  Audit Evidence 27 Oct
2009
ASA 500  Audit Evidence 28 Apr 2006
ASA 501  Audit Evidence—Specific Considerations for Inventory and Segment Information (Extra) 27 Oct
2009
ASA 501  Existence and Valuation of Inventory 28 Apr 2006
ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims (Compiled) 27 Jun 
2011
ASA 502  Audit Evidence—Specific Considerations for Litigation and Claims 27 Oct
2009
ASA 505  External Confirmations 28 Apr 2006
ASA 508  Enquiry Regarding Litigation and Claims 28 Apr 2006
ASA 510 Initial Audit Engagements—Opening Balances 27 Oct 2009
ASA 510  Initial Engagements – Opening Balances (Compiled) 27 Jun 2007
ASA 510  Initial Engagements – Opening Balances 28 Apr 2006
ASA 520  Analytical Procedures 28 Apr 2006
ASA 530  Audit Sampling and Other Means of Testing 28 Apr 2006
ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (Compiled) 27 Jun 2011
ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 27 Oct
2009
ASA 540 Audit of Accounting Estimates 28 Apr 2006
ASA 545 Auditing Fair Value Measurements and Disclosures 28 Apr 2006
ASA 550 Related Parties (Compiled) 27 Jun 
2011
ASA 550  Related Parties 27 Oct
2009
ASA 550  Related Parties 9 Oct 2006
ASA 560 Subsequent Events (Compiled) 27 Jun 2011
ASA 560 Subsequent Events 27 Oct
2009
ASA 560 Subsequent Events 28 Apr 2006
ASA 570 Going Concern (Compiled) 1 Jul 2013
ASA 570 Going Concern (Compiled) 31 Jul 2012
ASA 570 Going Concern (Compiled) 27 Jun 2011
ASA 570   Going Concern 27 Oct
2009
ASA 570   Going Concern (Compiled) 27 Jun
2007
ASA 570   Going Concern 28 Apr 2006
ASA 580 Written Representations (Compiled) 1 Jul 2013
ASA 580 Written Representations (Compiled) 27 Jun 
2011
ASA 580   Written Representations 27 Oct
2009
ASA 580   Management Representations 28 Apr 2006
ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) 11 Nov 2013
ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) 27 Oct 2009
ASA 600 Using the Work of Another Auditor 28 Apr 2006
ASA 610 Using the Work of Internal Auditors 27 Oct 2009
ASA 610    Considering the Work of Internal Audit 28 Apr 2006
ASA 620  Using the Work of an Expert 28 Apr 2006
ASA 700 Forming an Opinion and Reporting on a Financial Report 1 Dec 2015
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled) 1 Jul 2013
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled) 27 Jun 
2011
ASA 700  Forming an Opinion and Reporting on a Financial Report 27 Oct
2009
ASA 700  The Auditor’s Report on a General Purpose Financial Report (Compiled) 27 Jun
2007
ASA 700  The Auditor’s Report on a General Purpose Financial Report 28 Apr 2006
ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report 1 Dec 2015
ASA 701  Modifications to the Auditor’s Report (Compiled) 27 Jun
2007
ASA 701  Modifications to the Auditor’s Report 28 Apr 2006
ASA 705 Modifications to the Opinion in the Independent Auditor's Report (Compiled) (Extra) 27 Jun 2011
ASA 705  Modifications to the Opinion in the Independent Auditor's Report 27 Oct
2009
ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (Compiled) (Extra) 27 Jun 2011
ASA 706  Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 27 Oct
2009
ASA 710 Comparative Information—Corresponding Figures and Comparative Financial Reports (Compiled) 27 Jun 2011 
ASA 710  Comparative Information—Corresponding Figures and Comparative Financial Reports 27 Oct
2009
ASA 710  Comparatives (Compiled) 27 Jun
2007
ASA 710  Comparatives 28 Apr 2006
ASA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report  27 Oct 2009
ASA 720    Other Information in Documents Containing Audited Financial Reports 28 Apr 2006
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks 26 Jul 2016
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled) 1 Dec 2015
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled) 1 Jul 2013
ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled) 27 Jun 
2011
ASA 800  Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks 27 Oct
2009
ASA 800  The Auditor’s Report on Special Purpose Audit Engagements (Compiled) 27 Jun
2007
ASA 800  The Auditor’s Report on Special Purpose Audit Engagements 28 Apr 2006
ASA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 1 Dec 2015
ASA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (Extra) 27 Oct 2009
ASA 810 Engagements to Report on Summary Financial Statements 1 Dec 2015
ASA 810 Engagements to Report on Summary Financial Statements (Extra) 27 Oct 2009
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 an Interim Financial Report Performed by the Independent Auditor of the Entity (Compiled) 21 Aug
2008
ASRE 2410 Review of an Interim Financial Report Performed by the Independent Auditor of the Entity (Compiled) 27 Jun
2007
ASRE 2410 Review of an Interim 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

Amending Standards

No. Title Approval Date
ASA 2007-1 Amendments to Australian Auditing Standards 27 Jun
2007
ASA 2008-1 Amendments to Australian Auditing Standards 21 Aug
2008
ASA 2011-1 Amendments to Australian Auditing Standards 27 Jun
2011
ASA 2012-1 Amending Standard to ASA 570 Going Concern 31 Jul
2012

 

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

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

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
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