Agenda papers posted for AUASB meetings prior to 2020.
Agenda Paper No. | Document Title |
4.1.0 | BMSP Report on IAASB June 2019 Summary |
4.1.1 | IAASB June 2019 Summary |
4.2.0 | BMSP ISA 315 |
4.2.1 | IAASB Agenda Item 2E: Proposed ISA 315 (Revised) |
4.3 | BMSP ISA 600 |
4.4 | BMSP ISQM 1 |
4.5 | BMSP ISQM 2 |
4.6 | BMSP ISA 220 |
4.7 | BMSP EER Assurance - Issues and Reccomendations |
4.8.0 | BMSP IAASB Strategy: Work Plan |
4.8.1 | IAASB Draft Strategy: Work Plan |
5.1.0 | BMSP ASRE 2410 ED |
5.1.1 | Comments on ASRE 2410 ED |
5.2.0 | BMSP Assurance Framework |
5.2.1 | Project Plan Framework |
5.3.1 | BMSP Less Complex Entities |
5.3.2 | Draft Submission on Less Complex Entities |
5.3.3 | Less Complex Entities Feedback |
5.3.4 | Submission from KPMG on LCE |
5.3.5 | Submission from Pitcher Partners on LCE |
5.3.6 | Submission from University of Adelaide on LCE |
5.3.7 | BMSP LCE Discussion Paper on Survey and Submissions |
5.4.0 | BMSP Guidance Statement Discussion Paper |
5.4.1 | Guidance Statement Discussion Paper |
5.5.0 | BMSP Guidance Statement 008 |
5.5.1 | Guidance Statement 008 - Markup |
5.5.2 | Guidance Statement 008 - Clean |
Agenda Paper No. | Document Title |
2.1.0 | BMSP EDs - Quality Management suite of standards |
2.2.0 | BMSP ISQM1 |
2.2.1 | Responses to ED - ISQM1 |
2.3.0 | BMSP ISQM2 |
2.3.1 | Responses to ED - ISQM2 |
2.4.0 | BMSP ISA220 |
2.4.1 | Draft Appendix 3 ISA 220 |
2.5.0 | BMSP General Questions |
2.6.0 | Overall Covering Letter QM |
2.7.0 | Comments Received and Proposed Disposition |
2.7.1 | ACAG Submission on ISQM1 |
2.7.2 | ACAG Submission on ISQM2 |
2.7.3 | ACAG Submission on ISA220 |
2.7.4 | UNSW Submission on ISA220 |
Agenda Paper No. |
Document Title |
2.1.0 | BMSP ISA 315 |
2.1.1 | IAASB ED 315 Extract |
2.2 | BMSP Group Audits |
2.3.0 | BMSP Audit Evidence |
2.3.1 | IAASB Audit Evidence Extract |
2.4 | BMSP Agreed-Upon Procedures |
2.5 | BMSP Auditor Reporting Implementation Review |
3.0 | BMSP Quality Management Standards |
3.1 | EM ISQM 1 Quality Management for Firms that Perform Audit Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements |
3.2 | EM ISQM 2 Engagement Quality Reviews |
3.3 | EM ISA 220 Quality Management at the Engagement Level |
3.4 | Attachment to BMSP QM Standards |
4.0 | BMSP GS 005 |
5.0 | BMSP Guidance Statement Revision Plan |
6.0 | BMSP GS 008 |
6.1 | GS 008 Project Plan |
8.0 | BMSP EER |
8.1 | AUASB Submission on the IAASB's Consultation Paper: EER Assurance [Draft] |
9.0 | BMSP Not-For-Profit Sector Auditing and Assurance Issues |
10.0 | BMSP Auditor Implications of Removal of Special Purpose |
12.0 | BMSP AUASB Forward Agenda |
13.1 | Final AUASB Submission of IAASB Proposed Strategy and Work Plan 2020-2023 |
Agenda Paper No. |
Document Title |
2.0 | BMSP Report on IAASB March 2019 Meeting |
2.1 | Report on IAASB March 2019 Meeting |
3.0 | BMSP Updated AUASB International Strategy |
4.0 | BMSP IAASB Strategy and Work Plan |
4.1 | IAASB Proposed Strategy 2020-2023 |
5.1 | Detailed Outreach Plan |
6.0 | BMSP EER |
6.1 | EER Consultation Paper |
6.2 | Attachment to BMSP |
7.1.0 | BMSP ED 05/19 ASRE 2410 |
7.1.1 | ED 05/19 Explanatory Memorandum |
7.1.2 | ED 05/19 ASRE 2410 - Track Changes |
7.1.3 | ED 05/19 ASRE 2410 - Clean |
8.1 | BMSP Guidance Statement Revision |
8.4 | BMSP GS 009 |
8.4.1 | GS 009 ATO Submission |
8.4.2 | GS 009 CPA Australia Submission |
9.0 | BMSP Public Sector PAG Update |
10.1 | AUASB Forward Agenda |
Agenda Paper No. |
Document Title |
4.1 | Explanatory Guide QM Standard |
4.2 | Explanatory Memorandum ISQM 1 |
4.3 | Explanatory Memorandum ISQM 2 |
4.4 | Explanatory Memorandum ISA 220 |
Agenda Paper No. |
Document Title |
---|---|
3.0 | BMSP Discussion on AUASB ED process |
4.1.0 | Board Summary Paper QM Standards |
4.1.1 | Explanatory Memorandum and Outreach Plan |
4.1.2 | QM EDs Explanatory Memorandum |
4.2.1 | ASQM 1 – ED Questions aligned to Issues |
4.2.2 | ASQM 1 – Table of Australian Modifications |
4.2.3 | ED 01/19 ASQM 1 Quality Management for Firms that Perform Audits and Reviews of Financial Reports, and Other Assurance and Related Services Engagements |
4.3.1 | ASQM 2 – ED Questions aligned to Issues |
4.3.2 | ASQM 2 – Table of Australian Modifications |
4.3.3 | ED 02/19 ASQM 2 Engagement Quality Reviews |
4.4.1 | ASA 220 – ED Questions aligned to issues |
4.4.2 | ASA 220 – Table of Australian Modifications |
4.4.3 | ED 03/19 ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information |
4.5.1 | ED 04/19 ASA 2019-X Amendments to Australian Auditing Standards |
5.1.0 | BMSP ED 05/19 ASRE 2410 |
5.1.1 | ED 05/19 Explanatory Memorandum |
5.1.2 | ED 05/19 ASRE 2410 track changes |
5.1.3 | ED 05/19 ASRE 2410 clean version |
6.0 | BMSP Agreed-Upon Procedures Engagements |
6.1 | Covering Letter to AUASB Submission on AUPs |
6.2 | (Draft) AUASB Submission to IAASB |
6.2.1 | Appendix 1 to AUASB Submission – ASRS 4400 |
6.3 | Summary of comments and disposition paper |
6.4 | Comment letter from Deloitte |
6.5 | Comment Letter from KPMG |
6.6 | Comment Letter from EY |
6.7 | Comment Letter from PWC |
7.1.0 | BMSP ISA 315 |
7.1.1 | IAASB Agenda Item 4A |
7.2.0 | BMSP Less Complex Entities |
7.2.1 | IAASB LCE Discussion Paper |
7.3 | BMSP ISA 600 |
7.4 | BMSP Audit Evidence |
7.6 | BMSP IESBA Code Amendments |
8.1.0 | BMSP AUASB Technical Work Program Update |
8.1.1 | AUASB Technical Work Program – February 2019 Update |
8.2.0 | AUASB Technical Group presentations at CA ANZ Audit Conferences |
8.3.0 | AUASB Forward Agenda |
Agenda Paper No. |
Document Title |
---|---|
2.2.1 | FRC Annual Report 2017-18 Extract |
3.1.0 | BMSP ISQM 1 |
3.1.1 | IAASB Agenda Item 2-A Proposed ISQM 1 – Clean |
3.2.0 | BMSP ISA 220 |
3.2.1 | IAASB Agenda Item 3-B ISA 220 – Clean |
3.3.0 | BMSP ISQM 2 |
3.3.1 | IAASB Agenda Item 4-A ISQM 2 – Clean |
3.4.0 | BMSP ISA 315 |
3.5.1 | IAASB Agenda Item 7-A – Proposed Strategy 2020-2023 |
3.6.0 | BMSP Paper EER |
3.6.1 | IAASB Agenda Item 8-A – Draft Guidance |
4.1.0 | Agreed-Upon Procedures Project Plan |
4.2.0 | BMSP Proposed ASRS 4400 |
4.2.1 | Explanatory Memorandum ED 05/18 Proposed ASRS 4400 |
4.2.2 | ED 05/18 Proposed ASRS 4400 |
5.1.0 | BMSP Evidence-Informed Standard Setting Strategy |
5.1.1 | (Draft) Evidence-Informed Standard Setting Strategy |
6.1.0 | BMSP ASA 540 – Approval of Standards |
6.1.1 | ASA 540 Auditing Accounting Estimates and Related Disclosures |
6.1.2 | ASA 2018-1 Amendments to Australian Auditing Standards |
6.1.3 | ASA 540 Implementation Guidance Areas |
6.1.4 | Explanatory Statement ASA 540 and ASA 2018-1 |
7.1.0 | BMSP ASRE 2410 |
7.1.1 | ASRE 2410 Project Plan |
7.1.2 | ASRE 2410 Matters for AUASB Consideration |
8.1.0 | AUASB Glossary BMSP Terms with Multiple Definitions |
8.1.1 | Attachment 1 – Cross-reference Matrix |
8.1.2 | Final Glossary (for noting) |
9.1.0 | Project Plan GS 005 Use of Management’s Experts |
10.1.0 | BMSP Technical Work Program Update |
10.1.1 | Technical Work Program – November 2018 Update |
10.2.0 | Use of Technology in the Audit Update |
10.4.0 | AUASB Forward Agenda |
11.0.0 | BMSP GS 012 |
12.1.0 | BMSP Assurance Framework Bulletin |
13.1.0 | BMSP AASB-AUASB Charter |
13.1.1 | Revised AASB-AUASB Charter |
13.2.1 | Final AUASB ISA 315 Submission (for noting) |
13.4.1 | AASB-AUASB Annual Report 2017-18 (for noting) |
13.5.1 | ACAG Letter regarding revised ED process (for noting) |
Agenda Paper No. |
Document Title |
---|---|
2.1.1 | Summary Paper ASA 315 |
2.2.1 | Draft AUASB Submission |
2.3.0 | AUASB Comments Received and Proposed Disposition Paper ASA 315 |
2.3.1 | Comment letter from Deloitte |
2.3.3 | Comment letter from KPMG |
2.3.4 | Comment letter from UNSW |
2.3.5 | Comment letter from ACAG |
2.3.6 | Comment letter from IIA |
2.4.1 | ED 315 Roundtables - Summary of Feedback |
3.1.1 | Summary Paper ASA 540 |
3.2.0 | AUASB Comments Received and Proposed Disposition Paper ASA 540 |
3.2.2 | Comment letter from IPA |
3.2.3 | Comment letter from ACAG |
3.2.4 | Comment letter from CPA |
3.2.5 | Comment letter from KPMG |
3.2.6 | Comment letter from PwC |
3.2.7 | Comment letter from EY |
3.3.1 | IAASB-NZAuASB Principles of Convergence and Harmonisation |
Agenda Paper No. |
Document Title |
---|---|
4.1.1 | Summary Paper ASA 315 |
4.1.2 | Comparison of ED 315 to extant ASA 315 |
4.1.3 | ED 01/18 Proposed Auditing Standard ASA 315 |
4.1.4 | ED 02/18 Proposed Conforming and Consequential Amendments ASA 315 |
4.1.5 | ISA 315 Risk Assessment Flowchart |
4.1.6 | ISA 315 Internal Controls Flowchart |
ISA 315 IT Environment Flowchart | |
5.1.1 | Summary Paper AUPs |
5.1.2 | IAASB Agenda Item 5-C AUP Requirements – Clean |
5.1.3 | IAASB Agenda Item 5-D AUP Application material – Clean |
5.2.1 | Summary Paper EER |
5.2.2 | IAASB Agenda Item 7-A EER Assurance – Draft Guidance |
5.2.3 | IAASB Agenda Item 7 EER Assurance – Issues Paper |
5.3.1 | Summary Paper ISQC 1 |
5.3.2 | IAASB Agenda Item 2-A ISQC 1 – Clean |
5.4.1 | Summary Paper ISA 220 |
5.4.2 | IAASB Agenda Item 4-B ISA 220 – Clean |
5.5.1 | Summary Paper ISQC 2 |
5.5.2 | IAASB Agenda Item 6 ISQC 2 – Issues Paper |
5.5.3 | IAASB Agenda Item 6-A ISQC 2 – Clean |
5.5.4 | IAASB Agenda Item 6-B ISQC 2 – Extracts |
6.1.1 | Summary Paper AUASB Glossary |
6.1.2 | Attachment A – Supporting Tables to BMSP |
6.1.3 | Proposed Reissued AUASB Glossary – Clean |
7.1.1 | Summary Paper – Technical Work Program Update |
7.1.2 | Technical Work Program |
7.2.1 | AUASB Forward Agenda |
7.3.1 | Summary Paper – Safe Harbour |
7.3.2 | AUASB Framework Extract |
7.5.1 | Summary Paper – Climate-Related Disclosures |
7.5.2 | Climate-Related Disclosures Update |
8.1.1 | AUASB August Newsletter |
Agenda Paper No. |
Document Title |
---|---|
2 | Board Meeting Summary Paper - Explanatory Guide ED 01/18, ED 02/18, ED 03/18 & ED 04/18 |
2(a) | Explanatory Guide ED 01/18, ED 02/18, ED 03/18 & ED 04/18 |
3 | Board Meeting Summary Paper – ED ASA 315 Identifying and Assessing the Risks of Material Misstatement |
3(a) | Explanatory Memorandum - Exposure draft 01/18: Identifying and Assessing the Risks of Material Misstatement and Exposure draft 02/18: Amendments to Australian Auditing Standards |
3(b) | ED 01/18: Identifying and Assessing the Risks of Material Misstatement |
3(c) | ED 02/18: Amendments to Australian Auditing Standards |
3(d) | Proposed Timetable for ED 01/18 and 02/18 |
4 | AUASB Board Meeting Summary Paper – ED ASA 540 |
4(a) | AUASB Board Meeting Summary Paper Attachment – ED ASA 540 |
4(b) | Exposure Draft 03/18 ASA 540 Auditing Accounting Estimates and Related Disclosures |
4(c) | Exposure Draft 04/18 Amendments to Australian Auditing Standards |
4(d) | Explanatory Memorandum Exposure Draft 03/18: Auditing Accounting Estimates and Related Disclosures; and Exposure Draft 04/18: Amendments to Australian Auditing Standards |
Agenda Paper No. |
Document Title |
---|---|
3(a) | Board Meeting Summary Paper ISA 315 |
3(a)(i) | ISA 315 AUASB Technical Group’s analysis |
3(a)(ii) | IAASB Agenda Item 3 - ISA 315 (Revised) – Issues and Recommendations |
3(a)(iii) | IAASB Agenda Item 3-A – ISA 315 (Revised) Requirements (marked to extant ISA 315) |
3(a)(iv) | IAASB Agenda Item 3-B – ISA 315 (Revised)Application and other explanatory material (marked to extant ISA 315) |
3(b) | Board Meeting Summary Paper EER |
3(b)(i) | IAASB Agenda Item 4 – EER Issues Paper |
3(b)(ii) | IAASB Agenda Item 4-A Materiality Framework |
3(b)(iii) | IAASB Agenda Item 4-B Criteria & Assertions |
3(c) | Board Meeting Summary Paper ISQC 1 |
3(d) | Board Meeting Summary Paper ISA 220 |
3(d)(i) | IAASB Agenda Item 6-C ISA 220 (marked to extant) |
3(e) | Board Meeting Summary Paper Audit Evidence |
3(e)(i) | IAASB Agenda Item 7 – AICPA Audit Evidence Issues Paper |
3(e)(ii) | IAASB Agenda Item 7 – AICPA Audit Evidence Presentation |
3(f) | Board Meeting Summary Paper ISA 540 |
3(f)(i) | Attachment to AUASB Board Meeting Summary Paper |
3(f)(ii) | IAASB Agenda Item 2 – ISA 540 Issues Paper |
3(f)(iii) | IAASB Agenda Item 2-C – ISA 540 Revised (Clean) |
3(f)(iv) | IAASB Agenda Item 2-E – Conforming and Consequential Amendments |
5(a) | Board Meeting Summary Paper Technical Work Program Update |
5(a)(i) | Technical Work Program |
5(c) | Board Meeting Summary Paper Use of Technology in the Audit |
5(c)(i) | Strategic Project Plan – Use of Technology in the Audit Including Data Analytics |
6 | Board Meeting Summary Paper Monitoring Group Consultation Forums |
6(i) | Monitoring Group – Summary of Feedback |
6(ii) | Monitoring Group – Summary of Feedback (Appendix) |
7 | Board Meeting Summary Paper AUASB Forward Agenda |
7(i) | (Draft) AUASB Forward Agenda |
8(a) | Board Meeting Summary Paper Board Charter |
8(a)(i) | AASB-AUASB Board Charter 2017 |
8(b) | Board Meeting Summary Paper IAASB Strategy Survey |
8(b)(i) | IAASB Strategy Stakeholder Survey |
8(d) | AUASB May Update |
8(e) | Board Meeting Summary Paper AUASB International Strategy FINAL |
Agenda Paper No. |
Document Title |
---|---|
3(a) | BMSP AUASB International Strategy |
3(b) | Review of AUASB Process for exposing IAASB Standards |
3(b)1 | AUASB Functions and Processes |
3(c) | Report on IAASB Mar 2018 Meeting |
3(d) | BMSP ISA 540 Updated Project Plan |
3(d)1 | ISA 540 Update |
3(e) | BMSP ISA 315 |
3(e)1 | ISA 315 Update |
3(e)2 | Project Plan |
3(g) | AUASB process for exposing IAASB Standards |
5(b)i | Emerging Forms of External Reporting |
5(b)iii | Financial Reporting and Assurance Frameworks – Framework Briefing |
5(b)iii | Financial Reporting and Assurance Frameworks – BMSP Framework |
5(b)iii | Financial Reporting and Assurance Frameworks – XRB Funding Guide |
5(b)iv | Auditor Reporting PIR and 5(b)(iv) Appendix |
5(e)i | AUASB Glossary BMSP |
5(e)ii | AUASB Glossary Project Plan |
Agenda Paper No. |
Document Title |
---|---|
4 | Board Meeting Summary Paper – AUASB Work Program |
4(a) | AUASB Technical Work Program update |
4(b)(i) | Data Analytics (Draft) |
4(b)(ii) | Public Sector Audit Issues (Draft) |
4(b)(iii) | Prescribed Reports (Updated) |
5 | Board Meeting Summary Paper – International Matters |
5(a) | Report on IAASB Dec 2017 Meeting |
5(b) | AUASB International Strategy (Updated) |
5(c)(i) | ISA 540 |
5(c)(ii) | ISA 315 |
5(c)(iii) | Agreed-Upon Procedures |
5(c)(v) | Emerging Forms of External Reporting |
5(c)(vi) | Professional Scepticism |
6(i) | AUASB Board Meeting Summary Paper – Revision of ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements |
6(ii) | (Draft) Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018) |
6(iii) | (Draft) Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018) Mark-up from 2009 principle. |
6(iv) | (Draft) Explanatory Statement for ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018) |
7(a) | Final submission to ACNC Legislative Review |
7(b) | Final response to Monitoring Group Consultation Paper |
7(d) | AUASB February Update (for noting) |
Agenda Paper No. |
Document Title |
---|---|
4(b) | AUASB BMSP Update on Strategic Projects |
4(b).1 | Strategic Project Outline - Reporting Framework and Charities |
4(b).2 | Strategic Project Outline - Emerging External Reporting (EER) |
4(b).3 | Strategic Project Outline – Auditor Reporting Implementation |
5 | Auditor Reporting Update |
6 | BMSP Review of NZ Auditing Standard on the Audit of Service Performance Information – Summary Paper |
6.1 | ED NZAuASB 2017-2 The Audit of Service Performance Information |
6.2 | ITC NZAuASB 2017-2 The Audit of Service Performance Information |
7 | AUASB BMSP ASA 102 |
7(a) | ASA 2017-3 Amending Standard to ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements |
7(b) | ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements Compiled November 2017 (clean version) |
7(c) | ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements Compiled November 2017 (marked up from extant) |
7(d) | Explanatory Statement for ASA 2017-3 Amending Standard to ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements |
8(a) | AUASB BMSP Update on the recently issued ASIC form FS 71 Auditor’s Report for AFS Licensee |
Agenda Paper No. |
Document Title |
---|---|
5.0 | AUASB Board Summary Paper: Comments on Disposition and final revised ASAE 3500 Performance Engagements |
5.1 | AUASB Comments Received and Proposed Disposition Paper |
5.2 | Revised Final ASAE 3500 Performance Engagements (marked up) |
5.3 | Submission from Ernst & Young |
5.4 | Submission from Australasian Council of Auditors-General (ACAG) |
5.5 | Submission From CPA Australia (CPA) |
6.0 | BMSP UNSW-AUASB Research Day |
7.0 | BMSP Review of IAASB Papers |
7.1 | IFAC Position Paper |
8.0 | BMSP AUASB Technical Work Program |
8.1 | Reporting Frameworks and Charities Strategic Project Outline |
8.2 | EER Strategic Project Outline |
8.3 | Engagement with Regulators Strategic Project Outline |
8.4 | Auditor Reporting Strategic Project Outline |
8.5 | AUASB Technical Work Program |
9.0 | BMSP ASA 250 and ASA 2017-2 |
9.0(a) | ASA 2017-2 Final Highlighted Changes |
9.0(b) | NOCLAR confirming amendments to review and assurance standards |
9.2 | BMSP AUASB Speaker Register |
Agenda Paper No. |
Document Title |
---|---|
7.0 | ED ISA 540 Auditing Accounting Estimates and Related Disclosures |
7.1 | Annotated summary of feedback from Roundtables |
7.2 | Annotated (AUASB comments included) Deloitte Comment letter – ED 540 |
7.3 | AICD Comment letter – ED 540 |
7.4 | Draft covering letter to IAASB |
7.5 | Draft response letter to IAASB |
8.0 | BMSP Auditor Reporting |
9(a) | ASIC Information Sheet 221 - Internal Audit |
9(b).0 | BMSP on Submission to Accounting and Professional & Ethical Standards Board (APESB) on the IESBA Exposure Draft on Proposed Application Material Relating to Professional Scepticism and Professional Judgement |
9(b).1 | Submission to APESB on IESBA Exposure Draft on Proposed Application Material Relating to Professional Scepticism and Professional Judgement |
9(c) | AUASB Speakers Register - Updated |
Agenda Paper No. |
Document Title |
---|---|
1A.0 | Auditor Reporting ASA 701 Basis for Conclusion |
1A.1 | ASA 2017-1 Explanatory Statement |
1A.2 | Auditor Reporting FAQs Release 3 |
Agenda Paper No. |
Document Title |
---|---|
3.0 | AUASB BMSP Auditor's Responsibilities |
3.1 | Auditor’s Responsibilities Statement – Listed / ASA 600 Applies |
3.2 | Auditor’s Responsibilities Statement – Listed / ASA 600 Does not apply |
3.3 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies |
3.4 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply |
3.5 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs |
3.6 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / KAMs |
3.7 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / Compliance Framework |
3.8 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / Compliance Framework |
3.9 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs / Compliance Framework |
3.10 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / KAMs / Compliance Framework |
4(a) | AUASB BMSP ASA 250 & ASA 2017-2 |
4(a).1 | ASA 250 Consideration of Laws and Regulations in the Audit of a Financial Report |
4(a).2 | ASA 2017-2 Amendments to Australian Auditing Standard |
4(a).3 | Dispositions paper of submissions received 05/16 |
4(a).4 | Dispositions paper of submissions received 06/16 |
4(a).5 | Compelling reasons test ASA 250 paragraph AUS A20.1 |
4(a).6 | Basis for conclusions ASA 250 |
4(a).7 | Basis for conclusions ASA 2017-2 |
4(a).8 | Explanatory Statement ASA 250 |
4(a).9 | Explanatory Statement ASA 2017-2 |
5.0 | AUASB BMSP Auditor Reporting FAQs – Release 3 |
5(a) | The AUASB Bulletin - Communicating Key Audit Matters for Stapled Security Groups |
5(b) | Auditor’s Reporting FAQs – Release 3 |
5(c) | ASA 701 Basis for Conclusions |
6.0 | 6.0 AUASB BMSP ED ISA 540 Auditing Accounting Estimates and Related Disclosures |
Agenda Paper No. |
Document Title |
---|---|
2(a) | AUASB BMSP |
2(a).1 | ASAE 3500 EDX/17 Marked Up copy |
3.0 | AUASB Board Meeting Summary Paper |
3.1 | ISA/ASA 540 Auditing Accounting Estimates – Draft Project Plan |
4(a).0 | AUASB BMSP Auditor Reporting Implementation |
4(a).3 | Quoting Investment Products on ASX |
4(b).0 | AUASB Board Meeting Summary Paper |
4(b).1 | ASA 2017-1 Amendments to Australia Auditing Standards |
4(b).2 | Compelling reason test for ASA 800 Aus A18.1 |
4(b).3 | Compelling reason test for ASA 805 Aus A22.1 |
4(c).0 | AUASB Board Meeting Summary Paper |
4(c).1 | Auditor’s Responsibilities Statement – Listed / ASA 600 Applies |
4(c).2 | Auditor’s Responsibilities Statement – Listed / ASA 600 Does not apply |
4(c).3 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies |
4(c).4 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply |
4(c).5 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs |
4(c).6 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / KAMs |
4(c).7 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / Compliance Framework |
4(c).8 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / Compliance Framework |
4(c).9 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs / Compliance Framework |
4(c).10 | Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs / Compliance Framework |
5(a).0 | AUASB Board Meeting Summary Paper |
5(a).1 | ASA 250 |
5(a).2 | ASA 2017-2 |
5(a).3 | Dispositions paper of submissions received 05/16 |
Dispositions paper of submissions received 06/16 | |
5(a).5 - 5(a).11 | Submissions for ED05-16 and ED06-16 |
5(a).12 | Compelling reasons test ASA 250 paragraph AUS A20.1 |
5(a).13 | Basis for conclusions ASA 250 |
5(a).14 | Basis for conclusions ASA 2017-2 |
5(a).15 | Explanatory Statement ASA 250 |
5(a).16 | Explanatory Statement ASA 2017-2 |
6.0 | AUASB BMSP Audit Committee Guide |
6.1 | Final Audit Committee Guide |
7(a).1 | AUASB Covering Letter on AUP Discussion paper |
7(a).2 | AUASB AUP Responses to questions |
Agenda Paper No. |
Document Title |
---|---|
2(c) | BMSP Auditor Responsibilities Statements |
2(c).1 | Auditor’s Responsibilities Statement – Non-Listed Group (“those charged with governance”) |
2(c).2 | Auditor’s Responsibilities Statement – Non-Listed Group (“those charged with governance”) |
2(c).3 | Auditor’s Responsibilities Statement – Non-Listed Group (“those charged with governance”) |
3 | BMSP GS001 |
3.1 | GS001 Concise Finance Reports under the Corporations Act 2011 (mark up) |
3.2 | GS001 Concise Finance Reports under the Corporations Act 2011 (clean) |
4 | BMSP Audit Committee Guide |
5(a) | Data Analytics – Request for Input – draft submission |
5(b) | AUASB Board Meeting Summary Paper AUP |
5(b).1 | AUASB Covering Letter AUP |
5(b).2 | Draft AUASB submission AUP |
5(b).3 | IAASB Discussion Paper AUP |
5(d) | BMSP EER Update |
5(d).1 | IAASB EER Submission |
6 | BMSP Performance Engagements |
6.1 | Revised Draft ASAE 3500 Performance Engagements |
7(a) | BMSP AASB Tentative Agenda Decision |
7(a).1 | AASB Tentative Agenda Decision Paper Materiality of KMP related party transactions for public sector entities |
7(b) | PIOB Workshop Update |
Agenda Paper No. |
Document Title |
---|---|
2(a) | AUASB BMSP AR Implementation |
2(a).3 | KAMs for half year financial reports |
2(a).4 | ED07-16 Proposed Auditing Standard ASA 2016-2 Amendments to Australian Auditing Standards |
2(a).5 | IAASB FAQs |
2(c) | AUASB BMSP Audtior's Responsibilities |
2(c).1 | Auditor's Responsibilities Group Not Listed |
Agenda Paper No. | Document Title |
---|---|
2 | AUASB BMSP ASAE 3100 |
2(a) | ASAE 3100 Comments received and Proposed Disposition |
2(b) | ASAE 3100 Compliance Engagements (marked-up) |
3 | AUASB BMSP Audit Committee Guide |
4 | AUASB BMSP GS 001 Concise Financial Reports under the Corporations Act 2001 |
4.1 | GS 001 Project Plan |
4.2 | GS 001 Concise Financial Reports under the Corporations Act 2001 (marked-up) |
4.3 | GS 001 Concise Financial Reports under the Corporations Act 2001 (clean) |
6.0 | AUASB BMSP NOCLAR |
6.1 | ASA 250 Exposure Draft |
6.2 | ASA 2016-x Exposure Draft |
6.3 | Final ISA 250 Final (marked-up from Extant) |
6.4 | Basis for Conclusion ISA 250 |
6.5 | Extant ASA 250 |
6.6 | ASA 250 Compelling reason test |
Agenda Paper No. | Document Title |
---|---|
2 | AUASB BMSP ASAE 3500 |
3 | AUASB BMSP ASAE 3100 |
5 | AUASB BMSP ISA 250 |
5.1 | ASA 250 Project plan |
5.2 | ISA 250 Final (marked-up) |
5.3 | Basis for Conclusion ISA 250 |
5.4 | Extant ASA 250 |
5.5 | ASA 250 Compelling reason test |
7(a) | AUASB International Update |
7(b) | AUASB IAASB Survey submission |
Agenda Paper No. | Document Title |
---|---|
2(b) | AUASB BMSP Enhanced External Reporting |
2(b).1 | Attachment to BMSP |
3 | AUASB BMSP ASA 810 |
3(a).1 | ED 03-16 ASA 810 |
5 | AUASB BMSP ASAE 3500 |
6 | AUASB BMSP Auditor Reporting |
7(a) | AUASB BMSP Audit Committee Guide |
8 | AUASB BMSP Strategic Planning |
8(a).ii | AUASB Corporate Plan 2016-17 |
Agenda Paper No. | Document Title |
---|---|
1(d) | AUASB BMSP Declarations of Interests |
1(e) | AUASB BMSP Minutes of previous meeting |
1(f) | AUASB BMSP Matters Arising |
4(a) | AUASB BMSP Technical Work Program |
5 | AUASB BMSP ASAE 3100 |
5.1 | ED XX15 ASAE 3100 Compliance Engagements (marked up post 140616BM) |
6 | AUASB BMSP AR Implementation |
7(a) | AUASB BMSP ASAs 800,805 |
7(a).1 | ASA 800 |
7(a).2 | ASA 805 |
7(a).3 | Disposition of Submissions Received |
7(a).4 | KPMG Submission ED 800,805 |
7(a).5 | Explanatory Statement ASA 800 |
7(a).6 | Explanatory Statement ASA 805 |
Agenda Paper No. | Document Title |
---|---|
1(b) | AUASB BMSP Declarations of Interests |
2 | AUASB BMSP Minutes of previous meeting |
3 | AUASB BMSP Matters Arising |
4(a) | AUASB BMSP EDs ASA 800 & 805 |
4(a).1 | ASAs 800 & 805 Issues Paper from April |
4(a).2 | Draft ED ASA 800 (mark up from April) |
4(a).3 | Draft ED ASA 800 (clean from April) |
4(a).4 | Draft ED ASA 805 (mark up from April) |
4(a).5 | Draft ED ASA 805 (clean from April) |
4(b) | AUASB BMSP ED ASA 810 |
4(b).1 | IAASB-ISA-810-Revised |
4(b).2 | Draft ED Proposed ASA 810-draft 2 (mark up) |
4(b).3 | Draft ED Proposed ASA 810-draft 2 (clean) |
4(b).4 | ASA 810 compelling reason test 1 |
5(a) | AUASB BMSP Auditor's Responsibilities |
5(a).1 | Suggested Approach to Auditor’s Responsibilities on AUASB Website |
5(a).2 | ASA 700 800ED link to sample Auditor's Responsibility examples |
5(b) | AUASB BMSP AUASB Bulletin Auditor Reporting |
5(b).1 | AUASB Bulletin Auditor Reporting |
7 | AUASB BMSP ASAE 3100 |
7.1 | ED XX15 ASAE 3100 Compliance Engagements (marked up post 220216 BM) |
8(b) | AUASB BMSP IAASB Meeting 21-24 June 2016 |
9(b) | AUASB BMSP Audit Committees Guide |
9(b).1 | Audit Committees Guide cover & table of contents |
9(e) | AUASB BMSP Technical Work Program |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP ITC |
6(a) | AUASB BMSP ASAs 800 & 805 |
6(a).1 | ASAs 800 & 805 Issues Paper |
6(a).2 | Draft ED ASA 800 (Marked Up) |
6(a).3 | Draft ED ASA 800 (Clean) |
6(a).4 | Draft ED ASA 805 (Marked Up) |
6(a).5 | Draft ED ASA 805 (Clean) |
6(a).6 | Extant ASA 800 Compiled 2015 (electronic) |
6(a).7 | Extant ASA 805 2015 (electronic) |
6(b) | AUASB BMSP ASA 810 |
6(b).1 | IAASB-ISA-810-Revised |
6(b).2 | IAASB-ISA-810-Basis-for-Conclusions |
7(b) | AUASB BMSP IR |
7(b).1 | Attachment to BMSP |
8(c) | AUASB BMSP Technical Work Program |
9 | AUASB BMSP Strategic Planning |
Agenda Paper No. | Document Title |
---|---|
4(a) | AUASB BMSP Auditor's Responsibilities |
4(a).1 | Suggested Approach to Auditor’s Responsibilities on AUASB Website |
4(b) | AUASB BMSP Explanatory Guide Auditor Reporting |
4(b).1 | Explanatory Guide - Auditor Reporting |
5 | AUASB BMSP Revision of GS 010 |
5.1 | Revision of GS 010 (Clean) |
5.2 | Revision of GS 010 (Marked up) |
6 | AUASB BMSP ISA 800 ISA 805 |
6.1 | ISA 800 ISA 805 Issues Paper |
6.2a | compelling reason test 1 |
6.2b | compelling reason test 2 |
6.2c | compelling reason test 3 |
6.2d | compelling reason test 4 |
6.3 | IAASB ISA 800 Revised |
6.4 | IAASB ISA 805 Revised |
6.5 | IAASB Basis for Conclusions ISA 800 & ISA 805 |
6.6 | ASA 800 Compiled 2015 [electronic only] |
6.7 | ASA 805 2015 [electronic only] |
6.8a | ISA 800 Aus illust 4 |
6.8b | ISA 800 Aus illust 5 |
7 | AUASB BMSP ASAE 3100 |
7.1 | EDxx15 ASAE 3100 Compliance Engagements (excerpt) |
8 | AUASB BMSP IAASB ITC & Overview |
8.1 | IAASB Invitation to Comment Enhancing Audit Quality |
8.2 | IAASB Overview ITC Enhancing Audit Quality |
Agenda Paper No. | Document Title |
---|---|
4 | BMSP Financial Statement Disclosures |
4.1 | ASA 2015-3 Standard Financial Statement Disclosures |
4.2.1 | CA ANZ submission |
4.2.2 | EY submission |
4.2.3 | Deloitte submission |
4.2.4 | CPAA submission |
5 | AUASB BMSP Auditor Reporting |
5.1 | Attachment to BMSP |
5.2 | Basis for Conclusions |
5.3 | NEW STANDARD ASA 701 (Clean) |
5.4 | Revised ASA 260 (Clean) |
5.5 | Revised ASA 570 (Clean) |
5.6 | Revised ASA 700 (clean) |
5.7 | Revised ASA 705 (Clean) |
5.8 | Revised ASA 706 (Clean) |
5.9 | Revised ASA 720 (Clean) |
5.10 | Compiled ASA 200 (Clean) |
5.11 | Compiled ASA 210 (Clean) |
5.12 | Compiled ASA 220 (Clean) |
5.13 | Compiled ASA 230 (Clean) |
5.14 | Compiled ASA 240 (Clean) |
5.15 | Compiled ASA 300 (Clean) |
5.16 | Compiled ASA 315 (Clean) |
5.17 | Compiled ASA 320 (Clean) |
5.18 | Compiled ASA 330 (Clean) |
5.19 | Compiled ASA 450 (clean) updated |
5.20 | Compiled ASA 500 (Clean) |
5.21 | Compiled ASA 510 (Clean) |
5.22 | Compiled ASA 540 (Clean) |
5.23 | Compiled ASA 560 (Clean) |
5.24 | Compiled ASA 580 (Clean) |
5.25 | Compiled ASA 600 (Clean) |
5.26 | Compiled ASA 710 (Clean) |
5.27 | Compiled ASA 800 (Clean) |
5.28 | Revised ASA 805 (clean) updated |
5.29 | Revised ASA 810 (clean) updated |
5.30 | ASA 2015-1 Amending Standard (clean) (updated) |
5.31 | New Auditing Standard ASA 701 (mark-up) [electronic] |
5.32 | Revised ASA 260 (mark-up) [electronic] |
5.33 | Revised ASA 570 (mark-up) [electronic] |
5.34 | Revised ASA 700 (mark-up) [electronic] |
5.35 | Revised ASA 705 (mark-up) [electronic] |
5.36 | Revised ASA 706 (mark-up) [electronic] |
5.37 | Revised ASA 720 (mark-up) [electronic] |
5.38 | Compiled ASA 200 (mark-up) [electronic] |
5.39 | Compiled ASA 210 (mark-up) [electronic] |
5.40 | Compiled ASA 220 (mark-up) [electronic] |
5.41 | Compiled ASA 230 (mark-up) [electronic] |
5.42 | Compiled ASA 240 (mark-up) [electronic] |
5.43 | Compiled ASA 300 (mark-up) [electronic] |
5.44 | Compiled ASA 315 (mark-up) [electronic] |
5.45 | Compiled ASA 320 (mark-up) [electronic] |
5.46 | Compiled ASA 330 (mark-up) [electronic] |
5.47 | Compiled ASA 450 (mark-up) [electronic] |
5.48 | Compiled ASA 500 (mark-up) [electronic] |
5.49 | Compiled ASA 510 (mark-up) [electronic] |
5.50 | Compiled ASA 540 (mark-up) [electronic] |
5.51 | Compiled ASA 560 (mark-up) [electronic] |
5.52 | Compiled ASA 580 (mark-up) [electronic] |
5.53 | Compiled ASA 600 (mark-up) [electronic] |
5.54 | Compiled ASA 710 (mark-up) [electronic] |
5.55 | Compiled ASA 800 (mark-up) [electronic] |
5.56 | Revised ASA 805 (mark-up) [electronic] |
5.57 | Revised ASA 810 (mark-up) [electronic] |
5.58 | Explanatory Statement 260 [electronic] |
5.59 | Explanatory Statement 570 [electronic] |
5.60 | Explanatory Statement 700 [electronic] |
5.61 | Explanatory Statement 701 [electronic] |
5.62 | Explanatory Statement 705 [electronic] |
5.63 | Explanatory Statement 706 [electronic] |
5.64 | Explanatory Statement 720 [electronic] |
5.65 | Explanatory Statement Amending Standard ASA 2015-1 [electronic] |
6 | AUASB BMSP ASAE 3100 |
6.1 | ED XX15 ASAE 3100 Compliance Engagements (marked up) |
8(a) | GS 010 BMSP GS 010 |
8(a).1 | GS 010 (Marked up) GS 010 |
8(b) | AUASB BMSP Audit Opinions |
8(b).1 | Intended Users of Audit Reports AUASB 11-15 |
8(b).2 | Intended Users of Audit Reports-wording |
9(a) | AUASB BMSP IAASB Meeting 7-11 Dec 2015 |
9(b) | BMSP Integrated Reporting |
9(b).1 | Attachment to BMSP |
10(a) | AUASB BMSP Service Performance Information |
10(e) | AUASB BMSP Work Program & Report against Strategic Objectives |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP ASA 720 |
4.2 | Prop ASA 720 (Marked Up Version) |
4.3 | Prop ASA 720 (clean) |
4.4 | Prop Amending Standard (Marked Up Version) |
4.5 | Prop Amending Standard (Clean Version) |
5(a) | AUASB BMSP AR Draft Diagrams |
5(a).1 | Draft Diagram (KAM) ASA 700 |
5(a).2 | Draft Diagram (KAM and EOM) ASA 706 |
5(b) | AUASB BMSP Auditor Reporting |
5(b).1 | Trans Tasman Differences |
5(d) | AUASB BMSP Disclaimers in Auditor's Reports |
6 | AUASB BMSP GS 009 |
6.1 | GS 009 Draft 1 2015 (Marked Up Version) |
6.2 | GS 009 Draft 1 2015 (Clean Version) (electronic only) |
8(a) | AUASB BMSP ASAE 3100 |
8(a).1 | ED XX15 ASAE 3100 (marked up post 3rd PAG) |
8(a).2 | ASAE 3100 Project timeline 5-15 |
8(b) | AUASB BMSP Service Performance Information |
8(c) | AUASB BMSP ASAE 3500 |
8(c).1 | ED XX15 ASAE 3500 (marked up post 28 July) |
9(a) | AUASB BMSP IAASB Meeting 21-25 Sept 2015 |
9(b) | BMSP AUASB submission on ISA 810 |
9(c) | AUASB BMSP NOCLAR |
10(a) | AUASB BMSP ERF and CER Update |
10(d) | AUASB BMSP Strategy-Corp.Plan-Work Program |
10(d).1 | AUASB Strategy 2015-2019 |
10(d).2 | AUASB Corporate Plan 2015-2016 |
10(d).3 | Updated AUASB Technical Work Program for 2015-16-website |
10(f) | BMSP Financial Reporting Framework Project |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP ED 01-15 |
4.1 | Attachment to BMSP |
4.10 | Proposed ASA 700 (clean) |
4.11 | Proposed ASA 700 (marked up) |
4.12 | Proposed ASA 701 (clean) |
4.13 | Proposed ASA 701 (marked up) |
4.14 | Proposed ASA 705 (clean) |
4.15 | Proposed ASA 705 (marked up) |
4.16 | Proposed ASA 706 (clean) |
4.17 | Proposed ASA 706 (marked up) |
4.18 | Proposed ASA 570 (clean) |
4.19 | Proposed ASA 570 (marked up) |
4.20 | Proposed ASA 260 (clean) |
4.21 | Proposed ASA 260 (marked up) |
4.22 | Proposed Amending Standard (clean) |
4.23 | Proposed Amending Standard (marked up) |
5 | AUASB BMSP GS 003 |
5.1 | GS 003 (marked Up) |
5.2 | GS 003 (clean) |
5.3 | ASICs FS71 |
6(a) | AUASB BMSP ASAE 3500 |
6(b) | AUASB BMSP ASAE 3100 |
6(b).2 | ASAE 3100 Project timeline 5-15 |
6(c) | BMSP Service Performance Information |
7(c) | AUASB BMSP |
7(c).1 | Attachment to BMSP |
8(a) | AUASB BMSP ERF and CER Update |
8(d) | AUASB BMSP Updated Technical Work Program 2015-16 |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP GS 022 |
4.1 | Draft GS 022 (Clean Version) |
4.2 | Draft GS 022 (Marked up Version) [electronic only] |
6 | AUASB BMSP GS 009 |
6.1 | GS 009 Project Plan 2015 |
7 | AUASB BMSP GS 018 |
7.1 | Guidance Statement GS 018 clean |
7.2 | Guidance Statement GS 018 mark up |
8(b) | AUASB BMSP IAASB Meeting 15-19 June 2015 |
9(a) | AUASB BMSP ASAE 3100 |
9(a).1 | ASAE 3100 Revision Project Plan Updated 28-4-15 |
9(a).2 | ASAE 3100 PAG Issues Paper May 2015 |
9(a).3 | ASAE 3100 Project timeline 5-15 |
9(b) | AUASB BMSP ASAE 3500 |
9(b).1 | ASAE 3500 Revision Project Plan Updated 27-4-15 |
9(b).2 | ASAE 3500 Issues Paper |
9(b).3 | ASAE 3500 Project timeline 5-15 |
9(c) | AUASB BMSP AASB Financial Reporting Framework Project |
9(c).1 | AASB Memorandum [copy] |
9(c).2 | AASB Project Plan [copy] |
9(d) | AUASB BMSP Integrated Reporting |
9(d).1 | Attachment to BMSP |
10(d) | AUASB BMSP Updated Technical Work Program 2014-15 |
Agenda Paper No. | Document Title |
---|---|
1 | AUASB BMSP ASA 720 |
1.1 | ASA 720 Issues (WIP) |
1.2 | Compelling Reasons Test for Proposed Modifications to ASA 720 |
1.3 | ED ASA 720 (clean) |
1.4 | ED ASA 720 (marked up) [information only] |
1.5 | ED Amending Standard |
1.6 | ED 02-15 Explanatory Memo |
1.7 | ISA 720 (Revised) |
1.8 | Extant ASA 720 |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP ISA 720 |
6.1 | AUASB BMSP ED 01-15 |
6.1.1 | Explanatory Memo Auditor Reporting |
6.1.2 | ED 01-15 ASA 700 |
6.1.3 | ED 01-15 ASA 701 |
6.1.4 | ED 01-15 ASA 705 |
6.1.5 | ED 01-15 ASA 706 |
6.1.6 | ED 01-15 ASA 570 |
6.1.7 | ED 01-15 ASA 260 |
6.2 | BMSP Amending Standard Auditor Reporting |
6.2.3 | Exposure Draft Conforming Amendments |
6.2.5 | ISA Conforming-Amendments-to-ISAs |
7(b) | BMSP AUASB submission on ISAs 800 & 805 |
8 | AUASB BMSP Bulletin on Internal Audit |
9(a) | AUASB BMSP GS 018 |
9(b) | AUASB BMSP Integrated Reporting |
10(c) | AUASB BMSP Updated Technical Work Program 2014-15 |
10(d) | AUASB BMSP Consultative Meeting 21 Apr |
Agenda Paper No. | Document Title |
---|---|
4(1) | AUASB BMSP Auditor Overall Planning |
4(2) | AUASB BMSP Issues and Compelling Reasons |
4(3) | AUASB BMSP Example auditors reports |
4(4) | AUASB BMSP Draft ASA 700 |
4(6) | AUASB BMSP Disclosures |
6 | AUASB BMSP GS 022 |
7(a) | AUASB BMSP ASA 600 Project Plan |
7(b) | AUASB BMSP ASAE 3100 |
7(c) | AUASB BMSP ASAE 3500 Revision |
8 | AUASB BMSP Bulletin on Internal Audit |
9 | AUASB BMSP GS 005 |
10(a) | AUASB BMSP GS 018 |
10(b) | AUASB BMSP Integrated Reporting |
10(d) | AUASB BMSP Deregulation |
10(e) | AUASB BMSP ERF and CER Update |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP Assurance Engagements on Controls |
5 | BMSP AUASB Submission IIRC Assurance on IR |
6 | AUASB BMSP GS 017 |
8 | AUASB BMSP GS 005 |
9(a) | AUASB BMSP IAASB Meeting 1-5 Dec 2014 |
9(b) | AUASB BMSP Enhanced Auditor Reporting |
10 | AUASB BMSP GS 02X |
11 | AUASB BMSP Draft AUASB Bulletin |
12(a) | AUASB BMSP ATO ECAP |
12(b) | AUASB BMSP ERF and CER Update |
12(c) | AUASB BMSP Deregulation Agenda |
12(d) | AUASB BMSP ASA 600 project plan |
13(c) | AUASB BMSP Updated Technical Work Program 2014-15 |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP Assurance Engagements on Controls |
5 | AUASB BMSP GS 017 |
6 | AUASB BMSP GS 02X |
7 | AUASB BMSP GS 005 |
8(a) | AUASB BSMP Disclosures |
8(a).1 | AUASB Submission to IAASB re Disclosures - 11 Sept 2014 |
9(a) | BMSP IR Update |
Agenda Paper No. | Document Title |
---|---|
6 | AUASB BMSP GS 017 |
9 | AUASB BMSP GS 005 |
10 | AUASB BMSP ASA 610 |
12(a) | AUASB BSMP Disclosures |
12(b) | AUASB BMSP IAASB Meeting 15-19 Sep 2014 |
12(d) | AUASB BMSP Trans-Tasman harmonisation |
12(d).1 | Principles of Convergence and Harmonisation |
12(d).2 | Communication Protocols |
13(a) | AUASB BMSP IR Update |
13(b) | AUASB BMSP ERF and CER Update |
13(c) | AUASB BMSP ACNC |
14(c) | AUASB BMSP Updated Technical Work Program 2014-15 |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP ASAE 3000-Framework-ASAEs 3402 3410 3420 |
4.6 | Standard on Assurance Engagements ASAE 3420 (Clean Version) |
4.7 | Standard on Assurance Engagements ASAE 3000 (Clean Version) |
4.8 | Framework for Assurance Engagements (Clean Version) |
4.9 | Standard on Assurance Engagements ASAE 3402 (Clean Version) |
4.10 | Standard on Assurance Engagements ASAE 3410 (Clean Version) |
5 | AUASB BMSP Assurance Engagements on Controls |
6 | AUASB BMSP GS 003 |
7 | AUASB BMSP Combined Assurance |
8(b) | AUASB BMSP IAASB Meeting 16-20 June 2014 |
8(c) | AUASB BMSP Trans-Tasman harmonisation |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP Revised ASAE 3000 Framework and Conforming Amendments |
5 | AUASB BMSP Assurance Engagements on Controls |
6 | AUASB BMSP GS 003 |
7 | AUASB BMSP Combined Reporting Frameworks |
8 | AUASB BMSP ERF and CER Update |
10(f) | AUASB BMSP Agenda for Consultative Meeting |
Agenda Paper No. | Document Title |
---|---|
5 | AUASB BMSP Assurance Framework and ASAE 3000 |
5.1 | Attachment to BMSP |
6 | AUASB BMSP Conforming Amendments to ASAEs 3402-3410-3420 |
7 | AUASB BMSP CER and Dept of Environment Update |
7.1 | ERF Green Paper |
8 | AUASB BMSP Assurance Engagements on Controls |
10(a) | AUASB BMSP IAASB Meeting Highlights |
10(a).1 | Highlights of IAASB Meeting 9-13 Dec 2013 |
10(b) | AUASB BMSP International Update |
10(b).1 | AUASB International Update |
10(c) | AUASB BMSP IAASB Strategy and Work Program |
10(c).1 | Strategy and Work Program Consultation Paper-final |
10(d) | AUASB BMSP Trans-Tasman harmonisation |
10(d).1 | Communication Protocols |
11 | AUASB BMSP GS 003 |
12 | AUASB BMSP Combined Reporting Frameworks |
13(a) | AUASB BMSP Integrated Reporting |
13(a).1 | 13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1 |
Agenda Paper No. | Document Title |
---|---|
5 | AUASB BMSP ASAE 3000 |
5.2 | ASAE 3000 (Marked up Version) |
5.3 | ASAE 3000 (Clean Version) |
5.4 | Framework for Assurance Engagements (Marked up Version) |
5.5 | Framework for Assurance Engagements (Clean Version) |
6 | AUASB BMSP |
6.1 | ED 0713 Proposed Conforming Amendments to ASAE 3402, ASAE 3410 and ASAE 3420 |
7 | AUASB BMSP GS 002 |
8(a) | AUASB BMSP IAASB Meeting 9-13 Dec 2013 |
8(b) | AUASB BMSP International Update |
8(b).1 | AUASB International Update |
8(c) | AUASB BMSP Trans-Tasman harmonisation |
8(c).1 | Communication Protocols (Clean Version) |
8(c).4 | Principles of convergence and harmonisation (Clean Version) |
9 | AUASB BMSP Assurance on Water Accounting Reports |
10(a) | AUASB BMSP GS 003 |
10(a).1 | Attachment to BMSP |
10(c) | AUASB BMSP CER Update |
10(e) | AUASB BMSP Withdrawal of old AuASB Pronouncements |
Agenda Paper No. | Document Title |
---|---|
5 | AUASB BMSP ASQC 1 ED Comments Received |
5.1 | ASQC 1 ED Comments Received JAB |
6 | AUASB BMSP ASA 610 and ASA 2013-2 |
6.4 | ASA 610 Using the Work of Internal Auditors (Marked Up Version) |
6.5 | ASA 610 Using the Work of Internal Auditors (Clean Version) |
6.6 | Auditing Standard ASA 2013-2 (Marked Up Version) |
6.7 | Auditing Standard ASA 2013-2 (Clean Version) |
6.8 | ASA 610 Supplement |
7 | AUASB BMSP Assurance Engagements on Controls |
7.1 | Attachment to BMSP |
8 | AUASB BMSP GS 002 |
9(a) | IAASB Meeting Highlights |
9(a).1 | IAASB-September 2013 Highlights-final |
9(b) | AUASB BMSP Auditor Reporting-IAASBs ED |
9(c) | AUASB BMSP International Update |
9(c).1 | AUASB International Update |
9(d) | AUASB BMSP Trans-Tasman harmonisation |
11(a) | AUASB BMSP GS 003 |
11(c) | AUASB BMSP CER Update |
11(c).1 | NGER Audit Determination Handbook [electronic only] |
11(c).2 | Carbon-tax-repeal pubs consultation-paper [electronic only] |
11(c).3 | Emissions Reduction Scheme Terms of Reference October 2013 |
11(e) | AUASB BMSP Submission Qld Parliamentary Committee |
11(e).1 | AUASB submission to Finance and Admin Committee-23-10-13 |
Agenda Paper No. | Document Title |
---|---|
4 | AUASB BMSP IAASB Auditor Reporting ED |
4.1 | Attachment to BMSP |
5 | AUASB BMSP FRC Strategic Plan 2013-2016 |
5.1 | FRC Strategic Plan 2013-2016 (without links) |
8(a) | AUASB BMSP IAASB Meeting 16-20 Sept 2013 |
8(b) | BMSP AUASB International Update |
8(b).1 | AUASB International Update |
9 | AUASB BMSP GS 009 |
9.1 | Attachment to BMSP GS 009 |
10 | AUASB BMSP GS 002 |
11 | AUASB BMSP ASQC 1 |
12(b) | AUASB BMSP Meeting dates for 2014 |
12(b).1 | AUASB Meeting dates for 2014 |
Agenda Paper No. | Document Title |
---|---|
5 | AUASB BMSP ASA 610 |
5.10 | ISA (UK and Ireland) 610 June 2013 [Electronic only] |
5.11 | ISA 610 (Revised 2013) [Electronic only] |
5.12 | ISA 315 (Revised) [Electronic only] |
7 | AUASB BMSP Assurance Engagements on Controls |
8(c) | AUASB BMSP International Update |
8(c).1 | AUASB International Update |
8(c).2 | IAASB-June 2013 Highlights |
9 | AUASB BMSP APRA |
10(a) | AUASB BMSP AGS 1014 Privity Letter Requests |
10(b) | AUASB BMSP GS 009 |
10(e) | AUASB BMSP Integrated Reporting |
10(e).1 | AUASB Submission IIRC CD IR Framework-15-07-13 |
10(f) | AUASB BMSP proposed meeting dates for 2014 |
Agenda Paper No. | Document Title |
---|---|
6 | AUASB BMSP ASA 610 |
7 | AUASB BMSP Assurance Engagements on Controls |
8 | AUASB BMSP Explanatory Guide ASRE 2400 |
8.1 | Explanatory Guide ASRE 2400 |
9 | BMSP Integrated Reporting |
10(c) | BMSP AUASB International Update |
10(c).1 | AUASB International Update |
11 | AUASB BMSP GS 009 |
12(a) | AUASB BMSP Managed Investment Schemes |
12(b) | AUASB BMSP CPM and NGERS |
12(c) | AUASB BMSP Assurance on Water Accounting Reports |
Agenda Paper No. | Document Title |
---|---|
5 | AUASB BMSP ASA 610 and ASA 2013-2 |
5.2 | ED Proposed Auditing Standard 610 (Revised) (Marked Up Version) |
5.4 | ED Proposed Auditing Standard 2013-2 |
6 | AUASB BMSP Composite Engagements |
7 | AUASB BMSP Assurance Engagements on Controls |
8 | AUASB BMSP ASRS 4400 restrictions on distribution of reports |
10 | AUASB BMSP Integrated Reporting |
10.1 | IIR CD Media Release |
10.2 | Consultation Draft of the International IR Framework |
11(b) | AUASB BMSP AUASB Submission on Audit Quality |
11(c) | AUASB BMSP IAASB Future Strategy Survey |
12 | AUASB BMSP GS 004 |
12.2 | GS 004 (Marked Up) |
13 | AUASB BMSP WASB project |
14(b) | AUASB BMSP Managed Investment Schemes |
14(c) | AUASB BMSP SBR XBRL |
14(c).1 | SBR Article |
Agenda Paper No. | Document Title |
---|---|
5 | AUASB BMSP ASRE 2400 |
5.1 | Attachment to BMSP - ASRE 2400 |
5.2 | STANDARD ASRE 2400 (Marked Up Version) |
5.5 | COMPILED STANDARD ASRE 2415 (Marked Up Version) |
5.7 | COMPILED STANDARD ASRE 2415 (Marked Up Version) - ACNC |
6 | AUASB BMSP Composite Reports |
7 | AUASB BMSP GS 004 |
8 | AUASB BMSP Controls |
9 | BMSP NGERS |
10(d) | AUASB BMSP Audit Quality |
10(d).1 | Audit Quality At A Glance |
10(d).2 | IAASB Audit Quality Framework Consultation Paper |
11 | BMSP ASA 610 and ASA 315 |
12(a) | AUASB BMSP ACNC Update |
12(c) | AUASB BMSP SBR XBRL |
12(e) | Independence newsletter |
Agenda Paper No. | Document Title |
---|---|
5 | AUASB BMSP |
6 | AUASB BMSP |
7 | AUASB BMSP |
7.1 | Attachment to BMSP |
7.2 | Proposed ED ASRE 2400 (Clean Version) |
7.3 | Proposed ED ASRE 2400 (Marked Up Version) |
7.4 | Proposed ED ASRE 2415 (Clean Version) |
7.5 | Proposed ED ASRE 2415 (Marked Up Version) |
10 | AUASB BMSP NGER and Clean Energy Schemes |
11(a) | AUASB BMSP |
11(d) | AUASB BMSP |
11(d).1 | AUASB International Update |
12 | AUASB BMSP ED 02 12 |
13(a) | AUASB BMSP IR Update |
13(b) | AUASB BMSP ACNC Update |
13(c) | AUASB BMSP SBR XBRL |
13(d) | AUASB BMSP |
Agenda Item | Document Title |
---|---|
5. Fundraisings Project |
5(a) AUASB BMSP (ASAE 3450) 5(b) AUASB BMSP (ASAE 3420) |
6. AUASB Functions and Processes Paper | 6 AUASB BMSP |
7. Auditor Reporting | 7 AUASB BMSP |
9. Review Engagements - ISRE 2400 |
|
10. NGERS and Clean Energy SchemeS Assurance | 10 AUASB BMSP |
11. GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers | 11 AUASB BMSP (GS 004) |
12. International
|
|
13. Other Matters
|
13(a) AUASB BMSP ACNC Update |
Agenda Item | Document Title |
---|---|
5. APRA Related Guidance Statement on Superannuation | 5 AUASB BMSP |
6. ASAE 3100 and ASAE 3500 Post Implementation Review Survey | 6 AUASB BMSP |
7. AUASB and NZAuASB | 7 AUASB BMSP |
8. AUASB Functions and Due Process | 8 AUASB BMSP |
10(a). Fundraisings Project ASAE 3420 | 10(a) AUASB BMSP (ASAE 3420) 10(a).1 Attachment to BMSP (ASAE 3420) 10(a).3 ASAE 3420 (Marked Up Version) |
10(b). Fundraisings Project ASAE 3450 | 10(b) BMSP ASAE 3450 10(b).1 Attachment to BMSP ASAE 3450 10(b).3 ASAE 3450 (Marked Up Version) |
11. NGERS and Clean Energy Scheme and Greenhouse Gas Assurance | 11 AUASB BMSP |
12(c). AUASB International Update | 12(c) AUASB BMSP 12(c).1 AUASB International Update |
13(b). Audit Committees Best Practice Guide | 13(b) AUASB BMSP |
13(d). Integrated Reporting update | 13(d) AUASB BMSP |
Agenda Item | Document Title |
---|---|
5. Conformity between AUASB standards and New Zealand AuASB standards | 5 AUASB BMSP |
6. Amendments to ASA 510 and ASA 705 | 6 AUASB BMSP |
7(a). Internal Control Engagements | 7(a) AUASB BMSP |
7(b). Audit Committees – A Guide to Good Practice | 7(b) AUASB BMSP |
7(c). Value of Audit | 7(c) AUASB BMSP |
7(d). ASA 570 Going Concern | 7(d) BMSP 7(d).1 IAASB Press Release Dec 2011 |
7(e). Professional Scepticism | 7(e) AUASB BMSP |
8. Amendments to Foreword to AUASB Pronouncements | 8 AUASB BMSP |
10(a). Comfort Letters Project | 10(a) AUASB BMSP 10(a).2 ASRS 4450 Proposed Standard on Related Services (Marked Up Version) 10(a).3 ASRS 4450 Proposed Standard on Related Services (Clean Version) |
10(b). Fundraisings Project | 10(b) AUASB BMSP |
11(a) & (b). NGERS and Clean Energy Schemes and Greenhouse Gas Assurance | 11(a)&(b) AUASB BMSP |
12(b). Highlights of IAASB Meeting 5-9 December 2011 | 12(b) AUASB BMSP 12(b).1 1-IAASB-December 2011 Meeting Highlights |
12(c). International update | 12(c) AUASB BMSP 12(c).1 AUASB International Update |
13. Special Considerations in Auditing Financial Instruments | 13 AUASB BMSP 13.1 GS020 (Marked Up Version) 13.2 GS020 (Clean Version) [electronic only] |
14(a). Assurance on Water Accounting Reports | 14(a) AUASB BMSP |
14(b). RG 228 Reporting on Non-IFRS Financial Information | 14(b) AUASB BMSP |
14(c). Integrated Reporting | 14(c) AUASB BMSP |
14(d). Australian Charities Not-for-Profits Commission | 14(d) AUASB BMSP |
14(e). Auditing in Emerging Markets | 14(e) AUASB BMSP |
14(f). Department of Finance and Deregulation Circular on Audit and Assurance | 14(f) AUASB BMSP |
Agenda Item | Document Title |
---|---|
6. Amendments to ASA 510 and ASA 705 | 6 AUASB BMSP |
7. Corporations Legislation Amendment (Audit Enhancement) Bill 2011 | 7 AUASB BMSP |
9. International Matters | 9(b) AUASB BMSP 9(c) AUASB BMSP 9(c).1 AUASB International Update |
11. NGER and Clean Energy Schemes | 11 BMSP NGERS and Clean Energy |
12. Internal Control Engagements | 12 AUASB BMSP |
13. APRA related matters | 13 AUASB BMSP |
14. Integrated Reporting | 14 AUASB BMSP |
16. FEE Paper on SMP Audits | 16 AUASB BMSP 16.1 Draft Joint AUASB NZAuASB Document |
17. Other Matters | 17(a) AUASB BMSP 17(b) AUASB BMSP 17(c) AUASB BMSP 17(d) AUASB BMSP 17(d).1 Proposed ASA 570 Appendix 1 Diagram 17(d).2 Clarity Appendix 1 Diagram 17(e) AUASB BMSP 17(e).1 AUASB Meeting Dates for 2012 |
Agenda Item | Document Title |
---|---|
5. Auditing Standard ASA 2011-2 Amendments to Australian Auditing Standards | 5 AUASB BMSP |
6. Service Organisations | 6 AUASB BMSP 6.1 AUASB Alert Re ASA 402 and ASAE 3402 Applicable to GS 007 6.2 Draft revised GS 007 (Clean Version) |
7. Clean Energy Scheme and NGERS | 7 AUASB BMSP |
8. Comfort Letters Project | 8 AUASB BMSP 8.1 Attachment to AUASB BMSP 8.2 ED Comfort Letters (Clean Version) |
9. Assurance on Water Accounting Reports | 9 AUASB BMSP Assurance on Water Accounting Reports 9.1 AUASB Consultation Paper 2-Sep-2011 |
10. Standard Business Reporting/XBRL | 10 AUASB BMSP 10.1 Attachment to BMSP |
11. Future of Audit Report | 11 AUASB BMSP 11.1 Attachment to BMSP |
12. International Matters | 12(b) AUASB BMSP 12(d) AUASB BMSP 12(d).1 ED ISAE 3000 AUASB Response 12(e) AUASB BMSP 12(e).1 AUASB International Update 12(f) AUASB BMSP 12(f).1 FEE Briefing Paper |
13. Other Matters | 13(a) AUASB BMSP 13(b) AUASB BMSP 13(b).1 APRA MR |
Agenda Item | Document Title |
---|---|
5. Service Organisations | 5 AUASB BMSP 5.1 Draft Revised Guidance Statement GS 007 (Marked Up Version) [Electronic only] 5.2 Draft Revised Guidance Statement GS 007 (Clean Version) [Electronic only] |
6. Comfort Letters Project | 6 AUASB BMSP 6.1 Comfort Letters (Clean Version) 6.2 Comfort Letters (Marked Up Version) [Electronic only] |
7. Fundraisings Project | 7 AUASB BMSP 7.1 Attachment to BMSP 7.2 ED ASAE 34XX Fundraisings Draft (Clean Version) 7.3 ED ASAE 34XX Fundraisings Draft (Marked Up Version) [Electronic only] |
10. Assurance on Water Accounting Reports | 10 AUASB BMSP |
11. GS 009 Auditing Self-Managed Superannuation Funds | 11 AUASB BMSP |
12. International Matters | 12(c)(i) AUASB BMSP 12(c)(i).1 Summary Comments ED ISAE 3000 12(c)(ii) AUASB BMSP 12(c)(ii).1 Summary Comments Consultation Paper 12(d) AUASB BMSP 12(d).1 AUASB International Update |
13. Other Business | 13(b) BMSP 13(b).2 APESB CP 01/11 13(c) AUASB BMSP 13(d) AUASB BMSP |
Agenda Item | Document Title |
---|---|
6. Fundraisings and Comfort Letters Projects | 6 AUASB BMSP 6.1 Attachment to BMSP 6.2 ED ASAE 34XX Fundraisings Draft (Clean) 6(b) AUASB BMSP |
7. Auditing Fundraising Revenue of Not-For-Profit Entities | 7 AUASB BMSP 7.1 Attachment to BMSP 7.3 GS 019 Fundraising Revenue of Not-for-Profit Entities (Marked Up) 7.4 GS 019 Fundraising Revenue of Not-for-Profit Entities (Clean) |
8. Agreed-Upon Procedures to Report Factual Findings | 8 AUASB BMSP 8.2 ED 03 10 (ASAE 4400) 09-12-10 |
9. Revision of Auditing Standards | 9(a) BMSP 9(a).1 Proposed Amending Standard ED 01-11 9(b) AUASB BMSP 9(b).1 Compiled Auditing Standard ASA 102 (Marked Up) 9(c) AUASB BMSP 9(c).1 Attachment to BMSP 9(c).2 Clarity Diagram |
10. Service Organisations | 10 AUASB BMSP |
11. International Matters | 11(c) AUASB BMSP 11(d) AUASB BMSP 11(e) AUASB BMSP 11(f) AUASB BMSP 11(f)(i) AUASB BMSP |
12. Assurance on Water Accounting Reports | 12 AUASB BMSP |
13. APRA | 13 AUASB BMSP |
14. Other Business | 14(b) AUASB BMSP 14(c) AUASB BMSP |