Framework Pronouncements

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The Framework Pronouncements provide information regarding the AUASB, its operations and the pronouncements it issues.

Framework pronouncements, whilst formally approved and issued by the AUASB, do not include any additional requirements or extend or vary the existing requirements of any AUASB Standards, and are not legally enforceable.

Foreword to AUASB Pronouncements

The Foreword to AUASB Pronouncements sets out an overview of the range and hierarchy of pronouncements and other materials issued by the AUASB

Framework for Assurance Engagements

The Framework for Assurance Engagements:

• Defines and describes the elements and objectives of an assurance engagement;
• Identifies engagements to which Australian Auditing Standards, Standards on Review Engagements and Standards on Assurance Engagements apply; and
• Distinguishes assurance engagements from other engagements.

The Framework provides a frame of reference for:

• The AUASB in its development of pronouncements  
• Assurance practitioners; and
• Others involved with assurance engagements, including the intended users of an assurance report and the responsible party. 

The Framework for Assurance Engagements does not itself establish requirements for the performance of audit, review, assurance or related service engagements.  Accordingly, the Framework for Assurance Engagements is not issued for the purposes of the Corporations Act 2001.

The current Framework for Assurance Engagements is listed here.  Previous versions of the Framework for Assurance Engagements can be found in the Archive section of this website.

Framework for Assurance Engagements

AUASB Glossary

The AUASB Glossary sets out terms defined or used in the AUASB Standards.  The words are defined in the context of the principal usage.

The AUASB Glossary does not itself establish requirements for the performance of audit, review, assurance or related service engagements.  Accordingly, the AUASB has not issued the AUASB Glossary as an Auditing Standard for the purposes of the Corporations Act 2001. 

The AUASB updates the AUASB Glossary periodically.

Download the complete AUASB Glossary