Australian Government
Auditing and Assurance Standards Board
Monday, May 15, 2023
The AUASB Digital Standards Portal (“the portal”) has been updated to provide access to the suite of AUASB Guidance Statements (GSs). GSs provide guidance to assist an auditor or assurance practitioner to fulfil the objectives of an audit or assurance engagement. They include explanatory details and suggested procedures on specific matters for the purposes of understanding and complying with AUASB standards.
Users can access the portal version of all GSs here. Note that GS 019 has been withdrawn with effect from March 2023 and will not be accessible on the portal. Each GS on the portal has useful materials including example engagement letters and example auditor’s reports which are downloadable on the right-side panel of the portal.
To provide general feedback or suggestions on the portal, including the new addition of GSs, click here. Alternatively, you can provide feedback via email to [email protected].