Submissions by the AUASB

Submissions to IAASB

Title Date

AUASB Submission on the IAASB’s Proposed ISA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs

3 Jun 2024

AUASB Submission on the Proposed Narrow Scope Amendments to ISQMs, ISAs, 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 

8 Apr 2024

AUASB Submission on the IAASB’s Proposed ISSA 5000 General Requirements for Sustainability Assurance Engagements; and Proposed Conforming and Consequential Amendments to Other IAASB Standards

1 Dec 2023
AUASB Submission on the IAASB’s Proposed International Standard on Auditing ISA 570 (Revised), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs 24 Aug 2023
AUASB Submission on the IAASB’s Exposure Draft - Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for Audits of Financial Statements of Less Complex Entities 2 May 2023
AUASB Submission on the IAASB's Proposed International Standard on Auditing ISA 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs 19 Apr 2023
AUASB Submission on the IAASB's Proposed Strategy and Work Plan for 2024-2027  11 Apr 2023
AUASB Submission on IAASB Exposure Draft Proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised) in response to recent revisions to the IESBA Code 3 Oct 2022
AUASB Submission on the IAASB’s Exposure Draft of proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities 31 Jan 2022

 

Title Date
AUASB Submission on the IAASB’s Exposure Draft of proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities 31 Jan 2022
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