Basis For Conclusions

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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: ASSA 5000	Jan 2025
Basis for Conclusions: ASSA 5010	Jan 2025
Basis for Conclusions: ASA 2025-1	Jan 2025
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