Australian Government
Auditing and Assurance Standards Board
| Title | Issued Date |
| AASB and AUASB Joint Staff Article on Globally consistent reporting of sustainability-related information: Australian perspectives | Dec 2021 |
| FRC/AASB/AUASB Position Statement on Extended External Reporting and Assurance |
Nov 2021 |
| AASB Webinar Assurance on Sustainability Reporting | Sep 2023 |
| Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and Other Extended External Reporting (EER) Assurance Engagements The Guidance responds to ten key stakeholder-identified challenges commonly encountered in applying ISAE 3000 (equivalent ASAE 3000 (Revised) to EER assurance engagements. It promotes the consistent and high-quality application of the assurance standards to EER assurance engagements to: • strengthen the influence of such engagements on the quality of EER; • enhance trust in the resulting EER assurance reports; and • increase the credibility of EERs so that they can be trusted and relied upon by their intended users. |
Apr 2021 |
| Apr 2021 | |
| Non-Authoritative Support Material – Illustrative Examples of Selected Aspects of Extended External Reporting (EER) Assurance Engagements | Apr 2021 |
| The consideration of climate-related risks in an audit of financial statement | Oct 2020 |
| Title | Issued By |
| IFAC's Vision for High-Quality Assurance of Sustainability Information | IFAC |
| The State of Play in Sustainability Assurance June 2021 | IFAC |
| Using ISAE 3000 (Revised) in Sustainability Assurance Engagements June 2021 A guide to accompany the State of Play in Sustainability Assurance |
IFAC |