Australian Government
Auditing and Assurance Standards Board
| No. | ED Title | Issue Date | Comment close date | Submissions |
| IAASB Less Complex Entities | IAASB Less Complex Entities | 20 May 2019 | 31 Aug 2019 | |
|---|---|---|---|---|
| ED 01/19 | ASRE 2410 | 16 May 2019 |
28 Aug 2019
|
|
| ED 01/18 |
Proposed Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement |
07 Aug 2018 | 15 Oct 2018 | |
| ED 02/18 |
Proposed Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards |
07 Aug 2018 | 15 Oct 2018 | |
| ED 03/18 |
Proposed Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures |
07 Aug 2018 | 15 Oct 2018 | |
| ED 04/18 |
Proposed ASA 2018-2 Amendments to Australian Auditing Standards |
07 Aug 2018 | 15 Oct 2018 | |
| ED 01/17 | Proposed Standard on Assurance Engagements ASAE 3500 Performance Engagements | 22 May 2017 | 21 Jul 2017 | |
| ED 05/16 | Proposed Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report | 22 Dec 2016 | 15 Mar 2017 | |
| ED 06/16 | Proposed Auditing Standard ASA 2016-1 Amendments to Australian Auditing Standards | 22 Dec 2016 | 15 Mar 2017 | |
| ED 07/16 | Proposed Auditing Standard ASA 2016-2 Amendments to Australian Auditing Standards | 22 Dec 2016 | 23 Jan 2017 | |
| ED 04/16 | Proposed Standard on Assurance Engagements ASAE 3100 Compliance Engagements | 22 Aug 2016 | 19 Oct 2016 | |
| ED 03/16 | Proposed Auditing Standard ASA 810 Engagements to Report on Summary Financial Statements | 14 Jul 2016 |
15 Aug 2016 |
|
| ED 02/16 | Proposed Auditing Standard ASA 805 Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | Jun 2016 | 18 Jul 2016 | |
| ED 01/16 | Proposed Auditing Standard ASA 800 Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks | Jun 2016 | 18 Jul 2016 | |
| ED 03/15 | Proposed Auditing Standard ASA 2015-3 Amendments to Australian Auditing Standards |
23 Oct 2015 |
23 Nov 2015 |
|
| ED 02/15 | Explanatory Memorandum Exposure Draft ED 02/15: The Auditor’s Responsibilities Relating to Other Information and Related Conforming Amendments |
12 Jun 2015 |
10 Aug 2015 |
|
| ED 02/15 | Proposed Auditing Standard ASA 720 The Auditor’s Responsibilities Relating to Other Information |
12 Jun 2015 |
10 Aug 2015 |
|
| ED 02/15 | Proposed Auditing Standard ASA 2015-2 Amendments to Australian Auditing Standards |
12 Jun 2015 |
10 Aug 2015 |
|
| ED 01/15 | Explanatory Memorandum Exposure Draft: Reporting on Audited Financial Reports–New and Revised Auditor Reporting Standards and Related Conforming Amendments |
30 Apr 2015 |
30 Jun 2015 |
|
| ED 01/15 | Proposed Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report |
30 Apr 2015 |
30 Jun 2015 |
|
| ED 01/15 | Proposed Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report |
30 Apr 2015 |
30 Jun 2015 |
|
| ED 01/15 | Proposed Auditing Standard ASA 705 Modifications to the Opinion in the Independent Auditor's Report |
30 Apr 2015 |
30 Jun 2015 |
|
| ED 01/15 | Proposed Auditing Standard ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report |
30 Apr 2015 |
30 Jun 2015 |
|
| ED 01/15 | Proposed Auditing Standard ASA 570 Going Concern |
30 Apr 2015 |
30 Jun 2015 |
|
| ED 01/15 | Proposed Auditing Standard ASA 260 Communication With Those Charged With Governance |
30 Apr 2015 |
30 Jun 2015 |
|
| ED 01/15 | Proposed Auditing Standard ASA 2015-1 Amendments to Australian Auditing Standards |
30 Apr 2015 |
30 Jun 2015 |