Australian Government
Auditing and Assurance Standards Board
Standards on Assurance Engagements establish requirements and provide application and other explanatory material for undertaking and reporting on assurance engagements other than audits or reviews of historical financial information covered by Australian Auditing Standards or Standards on Review Engagements.
Previous versions of Standards on Assurance Engagements can be found in the Archive section of this website.
Click on the “Notes” links to access:
| No. | Title | Notes | Issue Date | Operative Date |
| ASAE 3000 | Assurance Engagements Other than Audits or Reviews of Historical Financial Information | Basis for Conclusions | 24 Jun 2014 |
1 Jan 2015*** early adoption permitted |
| ASAE 3000 | Assurance Engagements Other than Audits or Reviews of Historical Financial Information (Revised) | 30 May 2017 | 1 Jan 2018*** early adoption permitted | |
| ASAE 3000 | Assurance Engagements Other than Audits or Reviews of Historical Financial Information | 6 Sep 2022 |
15 Dec 2022 |
|
| ASAE 3100 | Compliance Engagements | Basis for Conclusions | 21 Feb 2017 | 1 Jan 2018*** early adoption permitted |
| ASAE 3100 | Compliance Engagements | 6 Sep 2022 |
15 Dec 2022 |
|
| ASAE 3150 | Assurance Engagements on Controls | Basis for Conclusions | 9 Jan 2015 | 9 Jan 20151 Jan 2016*** early adoption permitted |
| ASAE 3150 | Assurance Engagements on Controls | 6 Sep 2022 |
15 Dec 2022 |
|
| ASAE 3402 | Assurance Reports on Controls at a Service Organisation | Explanation of the Applicability of AUASB pronouncements when conducting Internal Control Engagements | 24 Jun 2014 |
1 Jan 2015* early adoption permitted |
| ASAE 3402 | Assurance Reports on Controls at a Service Organisation (Revised) | 30 May 2017 | 1 Jan 2018*** early adoption permitted | |
| ASAE 3402 | Assurance Reports on Controls at a Service Organisation | 6 Sep 2022 |
15 Dec 2022 |
|
| ASAE 3410 | Assurance Engagements on Greenhouse Gas Statements | Basis for Conclusions | 24 Jun 2014 |
1 Jan 2015* early adoption permitted |
| ASAE 3410 | Assurance Engagements on Greenhouse Gas Statements (Revised) | 30 May 2017 | 1 Jan 2018*** early adoption permitted | |
| ASAE 3410 | Assurance Engagements on Greenhouse Gas Statements | 6 Sep 2022 |
15 Dec 2022 |
|
| ASAE 3420 | Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document | Basis for Conclusions | 24 Jun 2014 |
1 Jan 2015*** early adoption permitted |
| ASAE 3420 | Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document | 6 Sep 2022 |
15 Dec 2022 |
|
| ASAE 3450 | Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information | Basis for Conclusions | 30 Nov 2012 | 1 Jul 2013*** |
| ASAE 3450 |
Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information | 6 Sep 2022 |
15 Dec 2022 |
|
| ASAE 3500 | Perfomance Engagements (Revised) | Basis for Conclusions | 18 Dec 2024 | 1 Apr 2025*** early adoption permitted |
| ASAE 3610 / AWAS 2 | Assurance Engagements on General Purpose Water Accounting Reports (AWAS 2) | 24 Feb 2014 |
1 Jan 2015* early adoption permitted |
|
| ASAE 3610 | Assurance Engagements on General Purpose Water Accounting Reports (AWAS 2) | 6 Sep 2022 | 15 Dec 2022 |
* Operative for reporting periods commencing on or after the dates shown in the table above.
** Operative for reporting periods or engagements commencing on or after the dates shown in the table above.
*** Operative for engagements commencing on or after the date shown in the table above.