Australian Government
Auditing and Assurance Standards Board
Standards on Related Services establish requirements and provide application and other explanatory material on the responsibilities of an assurance practitioner, when engaged to undertake engagements other than assurance engagements covered by Australian Auditing Standards, Standards on Review Engagements or Standards on Assurance Engagements.
Click on the “Notes” links to access:
| No. | Title | Notes | Approval Date | Operative Date |
| ASRS 4400 | Agreed-Upon Procedures Engagements to Report Factual Findings | Guidance | 1 Jul 2013 | 1 Jul 2013* |
| ASRS 4400 | Agreed-Upon Procedures Engagements | Basis Conclusion | 11 Sep 2020 |
1 Jan 2022* early adoption permitted |
| ASRS 4400 | Agreed-Upon Procedures Engagements | 6 Sep 2022 |
15 Dec 2022 |
|
| ASRS 4450 | Comfort Letter Engagements | 30 May 2012 | 1 Jul 2013* |
* Operative for engagements commencing on or after the dates shown in the table above.