Open for comment

Comment letters should be lodged with the AUASB via the 'Submit comments to AUASB' button. A PDF and Word document must be lodged; only PDF document will subsequently appear on this website, unless comments are marked as confidential. AUASB requires a Word document for internal use only.

 

Title Issue Date Comment Close Date

AUASB Consultation Paper - Assurance over Climate and Other Sustainability Information

20 March 2024

3 May 2024

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

Additional Materials

What You Need to Know about Changes to the Fraud Audit Standard issued by the Canadian Auditing Standards

21 February 2024

21 May 2024

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