Australian Government
Auditing and Assurance Standards Board
| No. | ED Title | Issue Date | Comment Close Date | Submission Letters |
| Consultation Paper | Consultation Paper – Exposure of the IAASB’s Proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised), as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for PIEs | 21 Jul 2022 |
15 Sep 2022 |
|
| 02/22 | Proposed Conforming and Consequential Amendments to the other AUASB Standards to align to the IAASB Other Standards | 22 Jun 2022 |
22 Aug 2022 |
|
| 01/22 | Proposed Conforming and Consequential Amendments to the Australian-Specific AUASB Standards as a result of the New and Revised Quality Management Standards | 10 May 2022 |
10 Jun 2022 |
|
| 02/22 |
Proposed Conforming and Consequential Amendments to the other AUASB Standards to align to the IAASB Other Standards |
22 Jun 2022 |
22 Aug 2022 |
|
| 01/22 |
Proposed Conforming and Consequential Amendments to the Australian-Specific AUASB Standards as a result of the New and Revised Quality Management Standards |
10 May 2022 |
10 Jun 2022 |
|
| Discussion Paper | Consultation Paper Exposure of the IAASB’s Auditing for Audits of Financial Statements of Less Complex Entities as well as Consideration of Possible alternative options for Australian LCE Audits. | 14 Sep 2021 |
14 Jan 2022 |
|
| Discussion Paper | IAASB Less Complex Entities | 14 Sep 2021 |
14 Jan 2022 |
|
| ED 03/21 |
Proposed Auditing Standard ASA 2021-2 |
30 Jun 2021 |
30 Jul 2021 |
|
| ED 02/21 |
Proposed Auditing Standard ASA 101 Preamble to AUASB Standards |
15 Jun 2021 |
30 Jul 2021 |
|
| ED 01/21 | Proposed Conforming and Consequential Amendments to the other AUASB Standards as a result of the New and Revised Quality Management Standards | 14 Apr 2021 |
14 May 2021 |
|
| ED 01/20 |
Proposed Standard on Related Services ASRS 4400 Agreed-Upon Procedures Engagements |
19 Feb 2020 |
20 Apr 2020 |
|
| ED 01/19 ASRE 2410 | Proposed Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Auditor of the Entity | 16 May 2020 |
28 Aug 2020 |
|
| Discussion Paper | AUASB Discussion Paper Revision of AUASB Guidance Statements | 30 Sep 2019 |
25 Oct 2019 |
|
| IAASB Less Complex Entities |
IAASB Less Complex Entities |
20 May 2019 | 31 Aug 2019 | |
| ED 01/19 |
ASRE 2410 |
16 May 2019 | 28 Aug 2019 | |
| 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 |
26 Mar 2019 |
5 Jun 2019 |
|
|
Explanatory Memorandum ISQM 2 Engagement Quality Reviews |
26 Mar 2019 |
5 Jun 2019 |
||
| ED ISA 220 |
Explanatory Memorandum ISA 220 Quality Management at the Engagement Level |
26 Mar 2019 |
5 Jun 2019 |
|
| Discussion Paper | ||||
| ED 04/18 |
Proposed ASA 2018-2 Amendments to Australian Auditing Standards |
07 Aug 2018 |
15 Oct 2018 |
|
| ED 03/18 |
Proposed Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures |
07 Aug 2018 |
15 Oct 2018 | |
| ED 02/18 |
Proposed Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards |
07 Aug 2018 | 15 Oct 2018 |
|
| ED 01/18 |
Proposed Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement |
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 07/16 | Proposed Auditing Standard ASA 2016-2 Amendments to Australian Auditing Standards | 22 Dec 2016 |
23 Jan 2017 |
|
| ED 06/16 | Proposed Auditing Standard ASA 2016-1 Amendments to Australian Auditing Standards | 22 Dec 2016 | 15 Mar 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 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 |
16 Jun 2016 |
18 Jul | |
| ED 01/16 | Proposed Auditing Standard ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks |
16 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 |
|
| ED 01/14 | Proposed Standard on Assurance Engagements ASAE 34XX Assurance Engagements on Controls (Replacement of AUS 810) | 25 Jun 2014 |
25 Aug 2014 |
|
| ED 07/13 | Proposed Conforming Amendments to ASAE 3402, ASAE 3410 and ASAE 3420 as a Result of Proposed Re-issuance of ASAE 3000 |
11 Dec 2013 | 3 Feb 2014 |
|
| ED 06/13 | Proposed Framework for Assurance Engagements | 11 Dec 2013 | 3 Feb 2014 |
|
| ED 05/13 | Proposed Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information | 11 Dec 2013 | 3 Feb 2014 |
|
| ED 04/13 | Proposed Auditing Standard ASA 2013-4 Amendments to Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information and Other Assurance Engagements | 20 Sep 2013 |
21 Oct 2013 |
|
| ED 03/13 | Proposed Auditing Standard ASA 2013-2 Amendments to Australian Auditing Standards | 2 Aug 2013 |
30 Sep 2013 |
|
| ED 02/13 | Proposed Auditing Standard ASA 610 (Revised) Using the Work of Internal Auditors | 2 Aug 2013 |
30 Sep 2013 |
|
| ED 01/13 | Proposed Auditing Standard ASA 2013-3 Amendments to Australian Auditing Standards and Proposed Amendments to Standard on Related Services ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings |
May 2013 | 26 Jun 2013 |
|
| ED 04/12 | Proposed Standard on Assurance Engagements ASAE 3xxx Australian Water Accounting Standard 2 Assurance Engagements on General Purpose Water Accounting Reports (AWAS 2) |
17 Dec 2012 |
15 Mar 2013 |
|
| ED 03/12 | Review of a Financial Report – Company Limited by Guarantee | 12 Dec 2012 |
8 Feb 2013 |
|
| ED 02/12 | Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity | 12 Dec 2012 |
8 Feb 2013 |
|
| ED 01/12 | Proposed Standard on Assurance Engagements ASAE 3410 Assurance Engagements on Greenhouse Gas Statements | 9 May 2012 |
8 Jun 2012 |
|
| ED 02/11 | Proposed Standard on Assurance Engagements ASAE 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information | 30 Sep 2011 |
15 Nov 2011 |
|
| ED 03/11 | Proposed Standard on Related Services ASRS 4450 Comfort Letter Engagements | 30 Sep 2011 |
15 Nov 2011 |
|
| Consultation Paper | Enhancing the Value of Auditor Reporting: Exploring Options for Change | 18 May 2011 | 16 Aug 2011 | |
| ISAE 3000 | Assurance Engagements Other Than Audits or Reviews of Historical Financial Information | 3 May 2011 |
1 Aug 2011 |
|
| ED 01/11 | Proposed Auditing Standard ASA 2011-1 Amendments to Australian Auditing Standards | 20 Apr 2011 |
23 May 2011 |
|
| IAASB Discussion Paper | The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications | 21 Jan 2011 | 2 May 2011 | |
| ISAE 3410 | Assurance Engagements on Greenhouse Gas Statements | 11 Jan 2011 | 6 May 2011 | |
| ISRE 2400 | Engagements to Review Historical Financial Statements | 13 Jan 2011 | 20 Apr 2011 | |
| ED 03/10 | Proposed Standard on Assurance Engagements ASAE 4400 Agreed-Upon Assurance Procedures to Report Factual Findings (Revision of AUS 904) |
Dec 2010 | 8 Feb 2011 | |
| GS 007 | Audit Implications of the Use of Service Organisations for Investment Management Services | Mar 2008 | 4 Feb 2011 | |
| Consultation Paper | Assurance Engagements for General Purpose Water Accounting Reports Response Form |
2 Sep 2011 |
31 Oct 2011 |
|
| ED 01/10 | Proposed Standard on Assurance Engagements ASAE 3402 Assurance Reports on Controls at a Service Organisation |
Apr 2010 | 21 May 2010 | |
| ED 02/10 | Proposed Auditing Standard on Review Engagements ASRE 2415 Review of a Financial Report – Company Limited by Guarantee Explanatory Guide |
May 2010 | 24 Jun 2010 | |
| ED 01/09 | Proposed Auditing Standard ASA 500 Audit Evidence | 6 Mar 2009 | 6 Apr 2009 |
|
| ED 02/09 | Proposed Auditing Standard ASA 501 Audit Evidence - Specific Considerations for Selected Items | 6 Mar 2009 | 6 Apr 2009 |
|
| ED 03/09 | Proposed Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report | 6 Mar 2009 | 6 Apr 2009 |
|
| ED 04/09 | Proposed Auditing Standard ASA 705 Modifications to the Opinion in the Independent Auditor's Report | 6 Mar 2009 | 6 Apr 2009 |
|
| ED 05/09 | Proposed Auditing Standard ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report | 6 Mar 2009 | 6 Apr 2009 |
|
| ED 06/09 | Proposed Auditing Standard ASA 800 Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks | 6 Mar 2009 | 6 Apr 2009 |
|
| ED 07/09 | Proposed Auditing Standard ASA 805 Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | 6 Mar 2009 | 6 Apr 2009 |
|
| ED 08/09 | Proposed Auditing Standard ASA 810 Engagements to report on Summary Financial Statements | 6 Mar 2009 | 6 Apr 2009 |
|
| ED 09/09 | Proposed Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports, Other Financial Information, and Other Assurance Engagements | 14 Apr 2009 |
18 May 2009 |
|
| ED 10/09 | Proposed Auditing Standard ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Revised and Redrafted) (Re-issuance of ASA 220) |
14 Apr 2009 | 18 May 2009 | |
| ED 11/09 | Agreeing the Terms of Audit Engagements | 17 Apr 2009 | 18 May 2009 | |
| ED 12/09 | Communicating Deficiencies in Internal Control to Those Charged With Governance and Management | 17 Apr 2009 | 18 May 2009 | |
| ED 13/09 | Audit Considerations Relating to an Entity Using a Service Organisation | 17 Apr 2009 | 18 May 2009 | |
| ED 14/09 | External Confirmations | 17 Apr 2009 | 18 May 2009 | |
| ED 15/09 | Litigation and Claims | 17 Apr 2009 | 18 May 2009 | |
| ED 16/09 | Using the Work of an Auditor's Expert | 17 Apr 2009 | 18 May 2009 | |
| ED 17/09 | Comparative Information - Corresponding Figures and Comparative Financial Reports | 17 Apr 2009 | 18 May 2009 | |
| ED 18/09 | Proposed Auditing Standard ASA 101 Preamble to Australian Auditing Standards | 19 Jun 2009 | 20 Jul 2009 | |
| ED 19/09 | Proposed Auditing Standard ASA 520 Analytical Procedures | 19 Jun 2009 | 20 Jul 2009 | |
| ED 20/09 | Proposed Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity | 19 Jun 2009 | 20 Jul 2009 | |
| ED 21/09 | Proposed Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements | 8 Sep 2009 | 7 Oct 2009 |
|
| ED 5/08 | Proposed Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report | 31 Jul 2008 | 30 Aug 2008 | |
| ED 6/08 | Proposed Auditing Standard ASA 260 Communication with Those Charged with Governance | 31 Jul 2008 | 30 Aug 2008 | |
| ED 7/08 | Proposed Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment |
31 Jul 2008 | 30 Aug 2008 | |
| ED 8/08 | Proposed Auditing Standard ASA 330 The Auditor's Responses to Assessed Risks | 31 Jul 2008 | 30 Aug 2008 | |
| ED 9/08 | Proposed Auditing Standard ASA 230 Audit Documentation | 15 Sep 2008 | 15 Oct 2008 | |
| ED 10/08 | Proposed Auditing Standard ASA 300 Planning an Audit of a Financial Report | 15 Sep 2008 | 15 Oct 2008 | |
| ED 11/08 | Proposed Auditing Standard ASA 600 Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) | 15 Sep 2008 | 15 Oct 2008 | |
| ED 12/08 | Proposed Auditing Standard ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures | 15 Sep 2008 | 15 Oct 2008 | |
| ED 13/08 | Proposed Auditing Standard ASA 560 Subsequent Events | 15 Sep 2008 | 15 Oct 2008 | |
| ED 14/08 | Proposed Auditing Standard ASA 570 Going Concern | 15 Sep 2008 | 15 Oct 2008 | |
| ED 15/08 | Proposed Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards | 10 Nov 2008 | 15 Dec 2008 | |
| ED 16/08 | Proposed Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report | 10 Nov 2008 | 15 Dec 2008 | |
| ED 17/08 | Proposed Auditing Standard ASA 320 Materiality in Planning and Performing an Audit | 10 Nov 2008 | 15 Dec 2008 | |
| ED 18/08 | Proposed Auditing Standard ASA 450 Evaluation of Misstatements Identified during the Audit | 10 Nov 2008 | 15 Dec 2008 | |
| ED 19/08 | Proposed Auditing Standard ASA 510 Initial Audit Engagements — Opening Balances | 10 Nov 2008 | 15 Dec 2008 | |
| ED 20/08 | Proposed Auditing Standard ASA 550 Related Parties | 10 Nov 2008 | 15 Dec 2008 | |
| ED 21/08 | Proposed Auditing Standard ASA 580 Written Representations | 10 Nov 2008 | 15 Dec 2008 | |
| ED 22/08 | Proposed Auditing Standard ASA 720 The Auditor's Responsibility in Relation to Other Information in Documents Containing an Audited Financial Report | 10 Nov 2008 | 15 Dec 2008 | |
| ED 23/08 | Proposed Auditing Standard ASA 530 Audit Sampling | 5 Dec 2008 | 23 Jan 2009 | |
| ED 24/08 | Proposed Auditing Standard ASA 610 Using the Work of Internal Auditors | 5 Dec 2008 | 23 Jan 2009 | |
| ED 5/07 | Proposed Standard on Assurance Engagements ASAE 3100 Compliance Engagements | Dec 2007 | 15 Feb 2008 | |
| ED 1/08 | Proposed Standard on Assurance Engagements ASAE 3500 Performance Engagements (Revision of AUS 806 & AUS 808) | Feb 2008 | 15 Apr 2008 | |
| ED 2/08 | Proposed standard on Review Engagements ASRE 2400 Reviews of Financial Reports Performed by an Assurance Practitioner Who is not the Auditor of the Entity (Replacement of AUS 902) | Apr 2008 | 30 May 2008 | |
| ED 3/08 |
Proposed Standard on Review Engagements ASRE 2405 Review of Historical Financial Informatrion Other than a Financial Report (Replacement of AUS 902) |
Apr 2008 |
30 May 2008 | |
| ED 4/08 |
Proposed Amendments to ASRE 2410 Review of an Interim Financial Report Performed by the Independent Auditor of the Entity |
Apr 2008 | 30 May 2008 | |
| ED 33/05 | AUS 306 Materiality and Audit Adjustments (Re-issuance of AUS 306) | Dec 2005 | 31 Jan 2006 | |
| ED 34/05 | AUS 710 Communication of Audit Matters With Those Charged With Governance (Re-issuance of AUS 710) | Dec 2005 | 31 Jan 2006 | |
| ED 35/05 | AUS 802 The Auditor’s Report on Special Purpose Audit Engagements (Re-issuance of AUS 802) | Dec 2005 | 31 Jan 2006 | |
| ED 36/05 | ASRE 2410 Review of an Interim Financial Report Performed by the Independent Auditor of the Entity | Dec 2005 | 31 Jan 2006 |
Submissions received by the AUASB (in order of receipt date) on Group 4 and Group 5 Exposure Drafts
| No. | Title |
|---|---|
| 1. | CPA Australia (Group 4 & 5 submissions) |
| 2. | Institute of Internal Auditors - Australia (ED 31/05 submission) |
| 3. | William Buck (Group 4 & 5 submissions) |
| 4. | The Institute of Chartered Accountants in Australia (ICAA) (Group 4 & 5 submissions) |
| 5. | Auditing Standards Response Group (Group 4 & 5 submissions) |
| 6. | Deloitte (Group 4 & 5 submissions) |
| 7.1 | Australasian Council of Auditors-General (Group 4 submission) |
| 7.2 | Australasian Council of Auditors-General (Group 5 submission) |
| 9. | ASIC staff (Group 2, 3, 4 and 5) - confidential submission |
| 10. | The National Institute of Accountants (NIA) (Group 4 submission) |
| 12. | PricewaterhouseCoopers (Group 4 & 5 submissions) |
AUASB Exposure Drafts of proposed re-issued Auditing Standards (Group 4, released 9 December 2005. Submissions close 31 January 2006)
| No. | Title |
|---|---|
| ED 27/05 | AUS 508 Inquiry Regarding Litigation and Claims (Re-issuance of AUS 508) |
| ED 28/05 | AUS 514 Audit Sampling and Other Means of Testing (Re-issuance of AUS 514) |
| ED 29/05 | AUS 516 Audit of Accounting Estimates (Re-issuance of AUS 516) |
| ED 30/05 | AUS 602 Using the Work of Another Auditor (Re-issuance of AUS 602) |
| ED 31/05 | AUS 604 Considering the Work of Internal Audit (Re-issuance of AUS 604) |
| ED 32/05 | AUS 704 Comparatives (Re-issuance of AUS 704) |
AUASB Exposure Drafts of proposed re-issued Auditing Standards (Group 3, released 16 November 2005. Submissions close 30 December 2005)
| No. | Title |
|---|---|
| ED 24/05 | Proposed Auditing Standard: The Independent Auditor's Report on a General Purpose Financial Report (Re-issuance of AUS 702) Part A |
| ED 25/05 | Proposed Auditing Standard: Modifications to the Independent Auditor's Report (Re-issuance of AUS 702) Part B |
| ED 26/05 | Proposed Auditing Standard: Related Parties (Re-issuance of AUS 518) |
Submissions received by the AUASB (in order of receipt date) on Group 2 and Group 3 Exposure Drafts
| No. | Title |
|---|---|
| 1. | National Institute of Accountants (NIA) (Group 2 and 3 submissions) |
| 2. | The Institute of Chartered Accountants in Australia (ICAA) (Group 2 and 3 submissions) |
| 3. | Auditing Standards Response Group (Group 2 and 3 submissions) |
| 4. | CPA Australia (Group 2 submission) |
| 5. | Deloitte (Group 2 submission) |
| 6. | KPMG (Group 2 submission) |
| 7. | Australasian Council of Auditors-General (ACAG) (Group 2 submission) |
| 8. | Australasian Council of Auditors-General (ACAG) (Group 3 submission) |
| 9. | Deloitte (Group 3 submission) |
| 10. | Pitcher Partners (Group 2 submission) |
| 11. | PricewaterhouseCoopers (Group 2 & 3 submissions) |
| 12. | CPA Australia (Group 3 submission) |
| 13. | KPMG (Group 3 submission) |
| 14. | William Buck (Group 2 & 3 submissions) |
| 15. | ASIC staff (Group 2, 3, 4 and 5) - confidential submission |
AUASB Exposure Drafts of proposed re-issued Auditing Standards (Group 2, released 28 October 2005. Submissions close 15 December 2005)
| No. | Title |
|---|---|
| ED 06/05 | Proposed Foreword to AUASB Pronouncements |
| ED 07/05 | Proposed Auditing Standard: Preamble to AUASB Standards |
| ED 08/05 | Proposed Auditing Standard: Objective and General Principles Governing an Audit of a Financial Report (Re-issuance of AUS 202) |
| ED 09/05 | Proposed Auditing Standard: Terms of Audit Engagements (Re-issuance of AUS 204) |
| ED 10/05 | Proposed Auditing Standard: Quality Control for Audits of a Financial Report (Re-issuance of AUS 206) |
| ED 11/05 | Proposed Auditing Standard: Audit Documentation (Re-issuance of AUS 208) |
| ED 12/05 | Proposed Auditing Standard: The Auditor's Responsibility to Consider Fraud in an Audit of a Financial Report (Re-issuance of AUS 210) |
| ED 13/05 | EProposed Auditing Standard: Other Information in Documents Containing Audited Financial Reports (Re-issuance of AUS 212) |
| ED 14/05 | Proposed Auditing Standard: Consideration of Laws and Regulations in an Audit of a Financial Report (Re-issuance of AUS 218) |
| ED 15/05 | Proposed Auditing Standard: Planning an Audit of a Financial Report (Re-issuance of AUS 302) |
| ED 16/05 | Proposed Auditing Standard: Audit Considerations Relating to Entities Using Service Organisations (Re-issuance of AUS 404) |
| ED 17/05 | Proposed Auditing Standard: Initial Engagements – Opening Balances (Re-issuance of AUS 510) |
| ED 18/05 | Proposed Auditing Standard: Analytical Procedures (Re-issuance of AUS 512) |
| ED 19/05 | Proposed Auditing Standard: Management Representations (Re-issuance of AUS 520) |
| ED 20/05 | Proposed Auditing Standard: Auditing Fair Value Measurements and Disclosures (Re-issuance of AUS 526) |
| ED 21/05 | Proposed Auditing Standard: Using the Work of an Expert (Re-issuance of AUS 606) |
| ED 22/05 | Proposed Auditing Standard: Subsequent Events (Re-issuance of AUS 706) |
| ED 23/05 | Proposed Auditing Standard: Going Concern (Re-issuance of AUS 708) |
AUASB Exposure Drafts of proposed re-issued Auditing Standards (Group 1, released 31 August 2005. Submissions closed 14 October 2005).
| No. | Title |
|---|---|
| Explanatory Guide to Exposure Drafts of Proposed Auditing Standards issued by the AUASB | |
| ED 01/05 | Proposed Auditing Standard: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements (Re-issuance of AUS 402) |
| ED 02/05 | Proposed Auditing Standard: The Auditor's Procedures in Response to Assessed Risks (Re-issuance of AUS 406) |
| ED 03/05 | Proposed Auditing Standard: Audit Evidence (Re-issuance of AUS 502) |
| ED 04/05 | Proposed Auditing Standard: External Confirmations (Re-issuance of AUS 504) |
| ED 05/05 | Proposed Auditing Standard: Existence and Valuation of Inventory (Re-issuance of AUS 506) |
Submissions received by the AUASB (in order of receipt date) on Group 1 Exposure Drafts
| No. | Title |
|---|---|
| 1. | Auditing Standards Response Group |
| 2. | Ernst & Young |
| 3. | CPA Australia |
| 4. | Accounting & Finance Association of Australia and New Zealand Ltd (AFAANZ) |
| 5. | Australasian Council of Auditors-General (ACAG) |
| 6. | National Institute of Accountants (NIA) |
| 7. | Deloitte Touche Tohmatsu |
| 8. | KPMG |
| 9. | PricewaterhouseCoopers |
| 10. | ASIC staff - confidential submission |
| 11. | Institute of Chartered Accountants |