Other Assurance

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 Explanatory Statement 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 3100 Compliance Engagements Explanatory Statement 21 Feb 2017 1 Jan 2018*** early adoption permitted
ASAE 3150 Assurance Engagements on Controls Basis for Conclusion 9 Jan 2015 1 Jan 2016***
early adoption permitted
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 3410 Assurance Engagements on Greenhouse Gas Statements Explanatory Statement 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 3420 Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document Explanatory Statement 24 Jun
2014
1 Jan
2015***
early adoption permitted
ASAE 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information Explanatory Statement 30 Nov 2012 1 Jul 2013***
ASAE 3500 Performance Engagements Explanatory Statement 5 Oct 2017 1 Jan
2018
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

* 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.

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