Other Publications

Title	Issue Date	Issued By
Audit Committees: A guide to good practice (For purchase only*)	Jun 2017
Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB Practice Statement	Dec 2018
Updated Version: Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/AIASB Practice Statement 2 - Version 2	May 2019
AUASB Agenda Consultation 2022-23	May 2022
Feedback Statement - Post Implementation Review - ASAE 3100 Compliance Engagements	Jun 2022
Periodic Comprehensive Review of External Auditor	Sep 2022
AUASB Feedback Statement - Expanding Key Audit Matters beyond listed entities	Dec 2022
Feedback Statement - Post Implementation Review of ASAE 3500 Performance Engagements	Jun 2023
AUASB Feedback Statement - Expanding Key Audit Matters beyond listed entities	Jun 2023
Auditor review reports – the impact of the new auditor reporting requirements	Jul 2017
Auditing Small and Medium Sized Entities (SMEs)	Sep 2007
ASA 315 and the Auditor's Responsibilities for General IT Controls		AUASB
ASA 315 Basis for Conclusions		AUASB
SA 315: Scalability Considerations for Audits of Less Complex Entities		AUASB
ISA 315 First-Time Implementation Guide		IAASB
Introduction to ISA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement		IAASB
Non-Authoritative Support Material: Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised)		IAASB
Implementation tool for auditors: Revised CAS 315, risks of material misstatement		CPA CANADA

*Published jointly by the AUASB, Australian Institute of Company Directors and Institute of Internal Auditors-Australia. The guide is available for purchase through the AICD resource centre.

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