Australian Government
Auditing and Assurance Standards Board
| Title | Issued By | Date |
| Example Controls and Audit Procedures relating to Fundraising Revenue | AUASB | April 2023 |
| Example Auditor's Report Templates | AUASB | April 2023 |
| Title | Issued By | Date |
| What not-for-profit entities need to know about the differences between an audit or review | AUASB | Jul 2023 |
| Auditing Fundraising Revenue of Not-for-Profit Entities in a Digital Age | AUASB | Apr 2023 |
| New sustainability guide for not-for-profits and charities | CA ANZ | Nov 2022 |
| Evaluating the Reliability of Data obtained for Use in Audit Technology Tools | AUASB | Nov 2022 |
| AASB Discussion paper - Development of Simplified Accounting Requirements (Tier 3 Not-for-Profit Private Sector Entities) | AASB | Sep 2022 |
| Charities - a guide to financial reporting and assurance requirements | CPA | Aug 2022 |
| Audit and Review Report Templates * | ACNC | Oct 2022 |
| ASA 315 and the Auditor’s Responsibilities for General IT Controls | AUASB | June 2022 |
| How charities and not-for-profits can gain an edge in reporting | CA ANZ | Nov 2021 |
| ASA 315: Scalability Considerations for Audits of Less Complex Entities | AUASB | Nov 2021 |
* The audit report templates have been reviewed periodically by the AUASB
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