Skip to Content | Contact Us | About AUASB | Links

Standards

The AUSs that have been withdrawn are listed below and the attached Mapping Document links them to the pronouncements that have replaced them, where applicable.  Should you require access to a Standard that has been withdrawn, please contact the AUASB on email: enquiries@auasb.gov.au or telephone: (03) 8080 7445.

No. Title
Notes Issue date
AUS 102 Foreword to Australian Auditing and Assurance Standards and Guidance Statements   Jan 2002
AUS 104 Glossary of Terms
  Jul 2002
AUS 106 Explanatory Framework for Standards on Audit and Audit Related Services   Nov 2001
AUS 108 Framework for Assurance Engagements   Jun 2004
AUS 110 Assurance Engagements other than Audits or Reviews of Historical Financial Information   Jun 2004
AUS 202 Objective and General Principles Governing an Audit of a Financial Report   Jul 2002
AUS 202 Objective and General Principles Governing an Audit of a Financial Report   Feb 2004
AUS 204 Terms of Audit Engagements   Jun 2000
AUS 206 Quality Control for Audit Work   Jul 2002
AUS 206 Quality Control for Audits of Historical Financial Information   Jun 2004
AUS 208 Documentation   Jul 2002
AUS 210 The Auditor's Responsibility to Consider Fraud and Error in an Audit of a Financial Report   Jan 2002
AUS 210 The Auditor's Responsibility to Consider Fraud in an Audit of a Financial Report   Jun 2004
AUS 212 Other Information in Documents Containing Audited Financial Reports   Oct 1995
AUS 214 Auditing in a CIS Environment   Oct 1995
AUS 218 Consideration of Laws and Regulations in an Audit of a Financial Report   Jan 2002
AUS 302 Planning   Oct 1995
AUS 304 Knowledge of the Business   Jul 2002
AUS 306 Materiality and Audit Adjustments   Jun 2001
AUS 402 Risk Assessments and Internal Controls   Jul 2002
AUS 402 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatements   Feb 2004
AUS 404 Audit Implications Relating to Entities Using a Service Entity   Jul 2002
AUS 406 The Auditor's Procedures In Response to Assessed Risks   Feb 2004
AUS 502 Audit Evidence   Oct 1995
AUS 502 Audit Evidence   Feb 2004
AUS 504 External Confirmations   Jul 2002
AUS 506 Existence and Valuation of Inventory   Jul 2002
AUS 508 Inquiry Regarding Litigation and Claims   Jul 2002
AUS 510 Initial Engagements - Opening Balances   Jul 2002
AUS 512 Analytical Procedures   Oct 1995
AUS 514 Audit Sampling and Other Selective Testing Procedures   Apr 1998
AUS 516 Audit of Accounting Estimates   Oct 1995
AUS 518 Related Parties   Jul 2002
AUS 520 Management Representations   Jul 2002
AUS 522 Audit Evidence Implications of Externally Managed Assets of Superannuation, Provident or Similar Funds(withdrawn for periods commencing on or after 1 July 2008)   Oct 1995
AUS 524 The Auditor's Use of the Work of the Actuary and the Actuary's Use of the Work of the Auditor in Connection with the Preparation and Audit of a Financial Report   Jul 2002
AUS 526 Auditing Fair Value Measurements and Disclosures   Sep 2002
AUS 602 Using the Work of Another Auditor   Jul 2002
AUS 604 Considering Work of Internal Auditing   Oct 1995
AUS 606 Using the Work of an Expert   Jul 2002
AUS 702 The Audit Report on a General Purpose Financial Report   Mar 2002
AUS 704 Comparatives   Jul 2002
AUS 706 Subsequent Events   Oct 1995
AUS 708 Going Concern   Jul 2002
AUS 710 Communication with Management on Matters Arising from an Audit   May 1999
AUS 802 The Audit Report on Financial Information Other than a General Purpose Financial Report   May 2002
AUS 806 Performance Auditing   Jul 2002
AUS 808 Planning Performance Audits   Oct 1995
AUS 902 Review of Financial Reports
(withdrawn effective 1 Oct 2008)
  Jul 2002
AUS 904 Engagements to Perform Agreed-upon Procedures
(withdrawn effective 1 Oct 2011)
Extra Jul 2002