Australian Government
Auditing and Assurance Standards Board
The AUASB issues Explanatory Guides to provide additional information about specific aspects of a standard(s), such as the deliberations undertaken by the AUASB when assessing their need and purpose. Explanatory Guides do not establish or extend requirements for the performance of engagements under the AUASB Standards.
| Title | Issue Date |
| Explanatory Guide: Opening Balances | May 2012 |
| Explanatory Guide: ASRS 4450 | May 2012 |
| Explanation of the Impact on the Auditor’s Report of Changes to the Financial Reporting Framework | Sep 2010 |
| Explanatory Guide: ASRE 2415 | Jun 2010 |
| Explanatory Guide: Auditor’s Reports | Feb 2010 |
| Explanatory Guide: Review Engagements | Aug 2008 |