Australian Government
Auditing and Assurance Standards Board
The Framework documents provide information regarding the AUASB, its operations and the pronouncements it issues.The following documents have been superseded and the current versions can be found at Framework Documents.
The Foreword to AUASB Pronouncements sets out the functions, composition and operating procedures of the AUASB and the range of pronouncements it issues.
The Foreword to AUASB Pronouncements does not itself establish requirements for the performance of audit, review, assurance or related service engagements. Accordingly, the Foreword to AUASB Pronouncements is not issued for the purposes of the Corporations Act 2001.
| Title | Issue Date |
| Framework for Assurance Engagements | 24 Jun 2014 |
| Framework for Assurance Engagements | 19 Apr 2010 |
| Foreword to AUASB Pronouncements | 23 Dec 2009 |
| Framework for Assurance Engagements | 27 June 2007 |