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Proposed Revised Standard on Assurance Engagements ASAE 3500 Performance Engagements (ED 01/24)  

• Additional Material: Explanatory Memorandum   

• ACAG
• TAO

Consultation Paper: Exposure of the IAASB’s Proposed ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements; and Proposed Conforming and Consequential Amendments to Other ISAs

21 May 2024

• ACAG
• Pitcher Partners
• Deloitte
• KPMG

AUASB Consultation Paper - Assurance over Climate and Other Sustainability Information

3 May 2024

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AUASB Consultation Paper Exposure of the IAASB’s Proposed Narrow Scope Amendments to International Standards on Quality Management; International Standards on Auditing; and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

• Pitcher Partners
• CPA Australia

AUASB Releases Consultation Paper on the IAASB’s Proposed ISSA 5000 General Requirements for Sustainability Assurance Engagements

Additional Materials

IAASB International Standard Sustainability Assurance 5000-FAQ

IAASB Webinar Assurance on Sustainability Reporting

Proposed ISSA 5000: The Application of Materiality by the Entity and the Assurance Practitioner FAQ

10 November 2023

14 August 2023

• Nexia
• Pitcher Partners
• CA ANZ
• CPA
• Deloitte
• EY

Audit Evidence Consultation Paper

• Pitcher Partners
• AFAANZ
• CA ANZ
• EY
• IPA
• CPA
• Deloitte

• Nexia
• KPMG
• ACAG
• IPA
• Deloitte
• CPA
• ACNC
• Pitcher Partners
• APRA