The Framework Pronouncements provide information regarding the AUASB, its operations and the pronouncements it issues.
Foreword to AUASB Pronouncements
The Foreword to AUASB Pronouncements sets out the functions, composition and operating procedures of the AUASB and the range of pronouncements it issues.
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.