Australian Government
Auditing and Assurance Standards Board
Thursday, June 30, 2022
The AUASB conducted a post implementation review (PIR) on ASAE 3100 Compliance Engagements (ASAE 3100) in accordance with the AUASB Due Process Framework to gather information about the use and application of the standard since it was issued in February 2017.
The PIR noted overall support for the application and use of ASAE 3100 in its current form, and the AUASB agreed at its June 2022 meeting that no changes to ASAE 3100 are required at this time. This Feedback Statement addresses the key findings from the PIR and recommendation to the AUASB in greater detail