Australian Government
Auditing and Assurance Standards Board
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.
| No. | Title | Issue Date | Comment Close Date |
| Consultation Paper | Consultation Paper Exposure of the IAASB’s Auditing for Audits of Financial Statements of Less Complex Entities as well as Consideration of Possible alternative options for Australian LCE Audits. | 14 Sep 2021 | 14 Jan 2022 |
| ED 03/21 |
Proposed Auditing Standard ASA 2021-2 |
30 Jun 2021 |
30 Jul 2021 |
| ED 02/21 |
Proposed Auditing Standard ASA 101 Preamble to AUASB Standards |
15 Jun 2021 |
30 Jul 2021 |
| ED 01/21 | Proposed Conforming and Consequential Amendments to the other AUASB Standards as a result of the New and Revised Quality Management Standards | 14 Apr 2021 |
14 May |
| Title | Issue Date | Comment Close Date |