AUASB Bulletins

AUASB Bulletins are issued to raise a general awareness of matters that are of interest to auditors and assurance practitioners. They do not provide authoritative guidance and do not amend existing Australian Auditing Standards and Guidance Statements.

Title	Issue Date
AUASB Bulletin Audit Implications of the Consolidated Entity Disclosure Statement	Jul 2024
What not-for-profit entities need to know about the differences between an audit or review	Jul 2023
A uditing Fundraising Revenue of Not-for-Profit Entities in a Digital Age	Apr 2023
Updated Version - Supporting Auditors in Enhancing Audit Quality	Dec 2022
Evaluating the Reliability of Data obtained for Use in Audit Technology Tools	Nov 2022
Auditor’s considerations in times of changing and uncertain economic conditions	Jun 2022
ASA 315 and the Auditor’s Responsibilities for General IT Controls	Jun 2022
Quality Management Standards - Enhancing Audit Quality	May 2022
Supporting Auditors In Enhancing Audit Quality	Dec 2021
ASA 315: Scalability Considerations for Audits of Less Complex Entities	Nov 2021
Integrity of Data Obtained for the Purpose of an Audit of a Financial Report	Aug 2021
Extended External Reporting (EER) Assurance Guidance	Aug 2021
The Consideration of Cyber Security Risks in an Audit of a Financial Report	May 2021
Audit considerations on the removal of special purpose financial statements for certain for-profit private sector entities	Apr 2021
Revised ASA 540 Auditing Accounting Estimates and Related Disclosures	Dec 2019
Auditor's Responsibilities and the Financial Reporting Framework	Jul 2019 (Updated Apr 2021)
Updated Version: Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2 - Version 2	May 2019
Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB Practice Statement 2	Dec 2018
Internal Audit – Impact of Direct Assistance Prohibition on Group Audits	May 2015
Auditing Considerations in a Prolonged Uncertain Economic Environment	Aug 2012
Professional Scepticism in an Audit of a Financial Report	Aug 2012
Applying the Auditing Standards on Audits of Smaller Entities in Australia and New Zealand	Jun 2012
Standard Business Reporting and XBRL: Information for Audit and Assurance Practitioners	Jun 2010
Auditing Considerations in an Uncertain Economic Environment	Apr 2009