Australian Government
Auditing and Assurance Standards Board
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Whenever the AUASB has made decisions on substantive matters relating to the development of a standard, details of the matter, the options considered and the reasons supporting the conclusions made are documented in a Basis for Conclusions document.
| Title | Issue Date |
| Basis for Conclusions: ASA 600 | May 2022 |
| Basis for Conclusions: ASA 220 | Mar 2021 |
| Basis for Conclusions: ASQM 1 | Mar 2021 |
| Basis for Conclusions: ASQM 2 | Mar 2021 |
| Basis for Conclusions: ASRS 4400 | Sep 2020 |
| Basic for Conclusions: ASRE 2410 | Jun 2020 |
| Basis for Conclusions: ASA 250 and ASA 2017-2 | May 2018 |
| Basis for Conclusions: ASA 3500 | Oct 2017 |
| Basis for Conclusions: ASA 701 | Jun 2017 |
| Basis for Conclusions: Enhanced Auditor Reporting and related Auditing Standards | Dec 2015 |
| Basis for Conclusions: ASAE 3420 | Jun 2014 |
| Basis for Conclusions: ASAE 3410 | Jun 2014 |
| Basis for Conclusions: ASAE 3402 | Jun 2014 |
| Basis for Conclusions: ASAE 3000 | Jun 2014 |
| Basis for Conclusions: ASA 610 and ASA 2013-2 | Nov 2013 |
| Basis for Conclusions: ASAE 3450 | Nov 2012 |
| Basis for Conclusions: ASAE 3420 | Nov 2012 |
| Basis for Conclusions: ASAE 3410 | Jun 2012 |
| Basis for Conclusions: ASRS 4450 | May 2012 |