Australian Government
Auditing and Assurance Standards Board
Click here to view the Standards portal.
The AUASB’s Due Process Framework for Developing, Issuing and Maintaining AUASB Pronouncements and Other Publications (Due Process Framework) sets out the principles underlying the AUASB’s due process and describes the processes followed by the AUASB to ensure that pronouncements and other material issued by the AUASB are developed, issued and maintained with proper regard to the public interest, are principles-based, of a high quality, clearly stated and concise, and meet the needs of stakeholders.