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Current Board papers

Agenda papers posted are for the current AUASB meeting and two previous meetings.

Meeting 12 September (no. 95)

Agenda Paper
No.
Document Title
5.0 AUASB Board Summary Paper: Comments on Disposition and final revised ASAE 3500 Performance Engagements
5.1 AUASB Comments Received and Proposed Disposition Paper
5.2 Revised Final ASAE 3500 Performance Engagements (marked up)
5.3 Submission from Ernst & Young
5.4 Submission from  Australasian Council of Auditors-General (ACAG)
5.5 Submission From CPA Australia (CPA)
6.0 BMSP UNSW-AUASB Research Day
7.0 BMSP Review of IAASB Papers
7.1 IFAC Position Paper
8.0 BMSP AUASB Technical Work Program
8.1 Reporting Frameworks and Charities Strategic Project Outline
8.2 EER Strategic Project Outline
8.3 Engagement with Regulators Strategic Project Outline
8.4 Auditor Reporting Strategic Project Outline
8.5 AUASB Technical Work Program
9.0 BMSP ASA 250 and ASA 2017-2
9.0(a) ASA 2017-2 Final Highlighted Changes
9.0(b) NOCLAR confirming amendments to review and assurance standards
9.2 BMSP AUASB Speaker Register

Meeting 18 July (no. 94)

Agenda Paper
No.
Document Title
7.0 ED ISA 540 Auditing Accounting Estimates and Related Disclosures
7.1 Annotated summary of feedback from Roundtables
7.2 Annotated (AUASB comments included) Deloitte Comment letter – ED 540
7.3 AICD Comment letter – ED 540
7.4 Draft covering letter to IAASB
7.5 Draft response letter to IAASB
8.0 BMSP Auditor Reporting
9(a) ASIC Information Sheet 221 - Internal Audit
9(b).0 BMSP on Submission to Accounting and Professional & Ethical Standards Board (APESB) on the IESBA Exposure Draft on Proposed Application Material Relating to Professional Scepticism and Professional Judgement
9(b).1 Submission to APESB on IESBA Exposure Draft on Proposed Application Material Relating to Professional Scepticism and Professional Judgement
9(c) AUASB Speakers Register - Updated

Meeting 30 May (no. 93)

Agenda Paper
No.
Document Title
1A.0 Auditor Reporting ASA 701 Basis for Conclusion
1A.1 ASA 2017-1 Explanatory Statement
1A.2 Auditor Reporting FAQs Release 3

Meeting 30 May (no. 92)

Agenda Paper
No.
Document Title
3.0 AUASB BMSP Auditor's Responsibilities
3.1 Auditor’s Responsibilities Statement – Listed / ASA 600 Applies
3.2 Auditor’s Responsibilities Statement – Listed / ASA 600 Does not apply
3.3 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies
3.4 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply
3.5 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs
3.6 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / KAMs
3.7 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / Compliance Framework
3.8 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / Compliance Framework
3.9 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs / Compliance Framework
3.10 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / KAMs / Compliance Framework
4(a) AUASB BMSP ASA 250 & ASA 2017-2
4(a).1 ASA 250 Consideration of Laws and Regulations in the Audit of a Financial Report
4(a).2 ASA 2017-2 Amendments to Australian Auditing Standard
4(a).3 Dispositions paper of submissions received 05/16
4(a).4 Dispositions paper of submissions received 06/16
4(a).5 Compelling reasons test ASA 250 paragraph AUS A20.1
4(a).6 Basis for conclusions ASA 250
4(a).7 Basis for conclusions ASA 2017-2
4(a).8 Explanatory Statement ASA 250
4(a).9 Explanatory Statement ASA 2017-2
5.0 AUASB BMSP Auditor Reporting FAQs – Release 3
5(a) The AUASB Bulletin - Communicating Key Audit Matters for Stapled Security Groups
5(b) Auditor’s Reporting FAQs – Release 3
5(c) ASA 701 Basis for Conclusions
6.0 6.0 AUASB BMSP ED ISA 540 Auditing Accounting Estimates and Related Disclosures

Meeting 26 April (no. 91)

Agenda Paper
No.
Document Title
2(a)  AUASB BMSP
2(a).1  ASAE 3500 EDX/17 Marked Up copy
3.0 AUASB Board Meeting Summary Paper
3.1 ISA/ASA 540 Auditing Accounting Estimates – Draft Project Plan
4(a).0   AUASB BMSP Auditor Reporting Implementation
4(a).3 Quoting Investment Products on ASX
4(b).0 AUASB Board Meeting Summary Paper
4(b).1 ASA 2017-1 Amendments to Australia Auditing Standards
4(b).2 Compelling reason test for ASA 800 Aus A18.1
4(b).3 Compelling reason test for ASA 805 Aus A22.1
4(c).0 AUASB Board Meeting Summary Paper
4(c).1 Auditor’s Responsibilities Statement – Listed / ASA 600 Applies
4(c).2 Auditor’s Responsibilities Statement – Listed / ASA 600 Does not apply
4(c).3 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies
4(c).4 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply
4(c).5 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs
4(c).6 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / KAMs
4(c).7 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / Compliance Framework
4(c).8 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Does not apply / Compliance Framework
4(c).9 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs / Compliance Framework
4(c).10 Auditor’s Responsibilities Statement – Non-Listed / ASA 600 Applies / KAMs / Compliance Framework
5(a).0 AUASB Board Meeting Summary Paper
5(a).1 ASA 250
5(a).2 ASA 2017-2
5(a).3 Dispositions paper of submissions received 05/16

5(a).4

Dispositions paper of submissions received 06/16
5(a).5 - 5(a).11 Submissions for ED05-16 and ED06-16
5(a).12 Compelling reasons test ASA 250 paragraph AUS A20.1
5(a).13 Basis for conclusions ASA 250
5(a).14 Basis for conclusions ASA 2017-2
5(a).15 Explanatory Statement ASA 250
5(a).16 Explanatory Statement ASA 2017-2
6.0 AUASB BMSP Audit Committee Guide
6.1 Final Audit Committee Guide
7(a).1 AUASB Covering Letter on AUP Discussion paper
7(a).2 AUASB AUP Responses to questions

Meeting 1 March 2017 (no. 88)

Agenda Paper
No.
Document Title
2(c) BMSP Auditor Responsibilities Statements
2(c).1 Auditor’s Responsibilities Statement – Non-Listed Group (“those charged with governance”)
2(c).2 Auditor’s Responsibilities Statement – Non-Listed Group (“those charged with governance”)
2(c).3 Auditor’s Responsibilities Statement – Non-Listed Group (“those charged with governance”)
3 BMSP GS001
3.1 GS001 Concise Finance Reports under the Corporations Act 2011 (mark up)
3.2 GS001 Concise Finance Reports under the Corporations Act 2011 (clean)
4 BMSP Audit Committee Guide
4.1 Audit Committee Guide – Clean Draft
5(a) Data Analytics – Request for Input – draft submission
5(b) AUASB Board Meeting Summary Paper AUP
5(b).1 AUASB Covering Letter AUP
5(b).2 Draft AUASB submission AUP
5(b).3 IAASB Discussion Paper AUP
5(d) BMSP EER Update
5(d).1 IAASB EER Submission
6 BMSP Performance Engagements
6.1 Revised Draft ASAE 3500 Performance Engagements
7(a) BMSP AASB Tentative Agenda Decision
7(a).1 AASB Tentative Agenda Decision Paper Materiality of KMP related party transactions for public sector entities
7(b) PIOB Workshop Update

Meeting 31 January 2017 (no. 87)

Agenda Paper
No.
Document Title
2(a) AUASB BMSP AR Implementation
2(a).3 KAMs for half year financial reports
2(a).4 ED07-16 Proposed Auditing Standard ASA 2016-2 Amendments to Australian Auditing Standards
2(a).5 IAASB FAQs 
2(c) AUASB BMSP Audtior's Responsibilities
2(c).1 Auditor's Responsibilities Group Not Listed

Meeting 29 November 2016 (no. 86)

Agenda Paper No. Document Title
2 AUASB BMSP ASAE 3100
2(a) ASAE 3100 Comments received and Proposed Disposition
2(b) ASAE 3100 Compliance Engagements (marked-up)
3 AUASB BMSP Audit Committee Guide
4 AUASB BMSP GS 001 Concise Financial Reports under the Corporations Act 2001 
4.1 GS 001 Project Plan
4.2 GS 001 Concise Financial Reports under the Corporations Act 2001 (marked-up)
4.3 GS 001 Concise Financial Reports under the Corporations Act 2001 (clean)
6.0 AUASB BMSP NOCLAR
6.1 ASA 250 Exposure Draft
6.2 ASA 2016-x Exposure Draft
6.3 Final ISA 250 Final (marked-up from Extant)
6.4 Basis for Conclusion ISA 250
6.5 Extant ASA 250
6.6 ASA 250 Compelling reason test

Meeting 25 October 2016 (no. 85)

Agenda Paper No. Document Title
2 AUASB BMSP ASAE 3500
3 AUASB BMSP ASAE 3100
5 AUASB BMSP ISA 250
5.1 ASA 250 Project plan
5.2 ISA 250 Final (marked-up)
5.3 Basis for Conclusion ISA 250
5.4 Extant ASA 250
5.5 ASA 250 Compelling reason test
7(a) AUASB International Update
7(b)  AUASB IAASB Survey submission 

Meeting 13 September 2016 (no. 84)

Agenda Paper No. Document Title
2(b) AUASB BMSP Enhanced External Reporting
2(b).1 Attachment to BMSP
3 AUASB BMSP ASA 810
3(a).1 ED 03-16 ASA 810
5 AUASB BMSP ASAE 3500
6 AUASB BMSP Auditor Reporting
7(a) AUASB BMSP Audit Committee Guide
8 AUASB BMSP Strategic Planning
8(a).ii AUASB Corporate Plan 2016-17
   

Meeting 26 July 2016 (no. 83)

Agenda Paper No. Document Title
1(d) AUASB BMSP Declarations of Interests
1(e) AUASB BMSP Minutes of previous meeting
1(f) AUASB BMSP Matters Arising
4(a) AUASB BMSP Technical Work Program
5 AUASB BMSP ASAE 3100
5.1 ED XX15 ASAE 3100 Compliance Engagements (marked up post 140616BM)
6 AUASB BMSP AR Implementation
7(a) AUASB BMSP ASAs 800,805
7(a).1 ASA 800
7(a).2 ASA 805
7(a).3 Disposition of Submissions Received
7(a).4 KPMG Submission ED 800,805
7(a).5 Explanatory Statement ASA 800
7(a).6 Explanatory Statement ASA 805

Meeting 14 June 2016 (no. 82)

Agenda Paper No. Document Title
1(b) AUASB BMSP Declarations of Interests
2 AUASB BMSP Minutes of previous meeting
3 AUASB BMSP Matters Arising
4(a) AUASB BMSP EDs ASA 800 & 805
4(a).1 ASAs 800 & 805 Issues Paper from April
4(a).2 Draft ED ASA 800 (mark up from April)
4(a).3 Draft ED ASA 800 (clean from April)
4(a).4 Draft ED ASA 805 (mark up from April)
4(a).5 Draft ED ASA 805 (clean from April)
4(b) AUASB BMSP ED ASA 810
4(b).1 IAASB-ISA-810-Revised
4(b).2 Draft ED Proposed ASA 810-draft 2 (mark up)
4(b).3 Draft ED Proposed ASA 810-draft 2 (clean)
4(b).4 ASA 810 compelling reason test 1
5(a) AUASB BMSP Auditor's Responsibilities
5(a).1 Suggested Approach to Auditor’s Responsibilities on AUASB Website
5(a).2 ASA 700 800ED link to sample Auditor's Responsibility examples
5(b) AUASB BMSP AUASB Bulletin Auditor Reporting
5(b).1 AUASB Bulletin Auditor Reporting
7 AUASB BMSP ASAE 3100
7.1 ED XX15 ASAE 3100 Compliance Engagements (marked up post 220216 BM)
8(b) AUASB BMSP IAASB Meeting 21-24 June 2016
9(b) AUASB BMSP Audit Committees Guide
9(b).1 Audit Committees Guide cover & table of contents
9(e) AUASB BMSP Technical Work Program

Meeting 18 April 2016 (no. 81)

Agenda Paper No. Document Title
4 AUASB BMSP ITC
6(a) AUASB BMSP ASAs 800 & 805
6(a).1 ASAs 800 & 805 Issues Paper
6(a).2 Draft ED ASA 800 (Marked Up)
6(a).3 Draft ED ASA 800 (Clean)
6(a).4 Draft ED ASA 805 (Marked Up)
6(a).5 Draft ED ASA 805 (Clean)
6(a).6 Extant ASA 800 Compiled 2015 (electronic)
6(a).7 Extant ASA 805 2015 (electronic)
6(b) AUASB BMSP ASA 810
6(b).1 IAASB-ISA-810-Revised
6(b).2 IAASB-ISA-810-Basis-for-Conclusions
7(b) AUASB BMSP IR
7(b).1 Attachment to BMSP
8(c) AUASB BMSP Technical Work Program
9 AUASB BMSP Strategic Planning

Meeting 22 February 2016 (no. 80)

Agenda Paper No. Document Title
4(a) AUASB BMSP Auditor's Responsibilities
4(a).1 Suggested Approach to Auditor’s Responsibilities on AUASB Website
4(b) AUASB BMSP Explanatory Guide Auditor Reporting
4(b).1 Explanatory Guide - Auditor Reporting
5 AUASB BMSP Revision of GS 010
5.1 Revision of GS 010 (Clean)
5.2 Revision of GS 010 (Marked up)
6 AUASB BMSP ISA 800 ISA 805
6.1 ISA 800 ISA 805 Issues Paper
6.2a compelling reason test 1
6.2b compelling reason test 2
6.2c compelling reason test 3
6.2d compelling reason test 4
6.3 IAASB ISA 800 Revised
6.4 IAASB ISA 805 Revised
6.5 IAASB Basis for Conclusions ISA 800 & ISA 805
6.6 ASA 800 Compiled 2015 [electronic only]
6.7 ASA 805 2015 [electronic only]
6.8a ISA 800 Aus illust 4
6.8b ISA 800 Aus illust 5
7 AUASB BMSP ASAE 3100
7.1 EDxx15 ASAE 3100 Compliance Engagements (excerpt)
8 AUASB BMSP IAASB ITC & Overview
8.1 IAASB Invitation to Comment Enhancing Audit Quality
8.2 IAASB Overview ITC Enhancing Audit Quality

Meeting 1 December 2015 (no. 79)

Agenda Paper No. Document Title
4 BMSP Financial Statement Disclosures
4.1 ASA 2015-3 Standard Financial Statement Disclosures
4.2.1 CA ANZ submission
4.2.2 EY submission
4.2.3 Deloitte submission
4.2.4 CPAA submission
5 AUASB BMSP Auditor Reporting
5.1 Attachment to BMSP
5.2 Basis for Conclusions
5.3 NEW STANDARD ASA 701 (Clean)
5.4 Revised ASA 260 (Clean)
5.5 Revised ASA 570 (Clean)
5.6 Revised ASA 700 (clean)
5.7 Revised ASA 705 (Clean)
5.8 Revised ASA 706 (Clean)
5.9 Revised ASA 720 (Clean)
5.10 Compiled ASA 200 (Clean)
5.11 Compiled ASA 210 (Clean)
5.12 Compiled ASA 220 (Clean)
5.13 Compiled ASA 230 (Clean)
5.14 Compiled ASA 240 (Clean)
5.15 Compiled ASA 300 (Clean)
5.16 Compiled ASA 315 (Clean)
5.17 Compiled ASA 320 (Clean)
5.18 Compiled ASA 330 (Clean)
5.19 Compiled ASA 450 (clean) updated
5.20 Compiled ASA 500 (Clean)
5.21 Compiled ASA 510 (Clean)
5.22 Compiled ASA 540 (Clean)
5.23 Compiled ASA 560 (Clean)
5.24 Compiled ASA 580 (Clean)
5.25 Compiled ASA 600 (Clean)
5.26 Compiled ASA 710 (Clean)
5.27 Compiled ASA 800 (Clean)
5.28 Revised ASA 805 (clean) updated
5.29 Revised ASA 810 (clean) updated
5.30 ASA 2015-1 Amending Standard (clean) (updated)
5.31 New Auditing Standard ASA 701 (mark-up) [electronic]
5.32 Revised ASA 260 (mark-up) [electronic]
5.33 Revised ASA 570 (mark-up) [electronic]
5.34 Revised ASA 700 (mark-up) [electronic]
5.35 Revised ASA 705 (mark-up) [electronic]
5.36 Revised ASA 706 (mark-up) [electronic]
5.37 Revised ASA 720 (mark-up) [electronic]
5.38 Compiled ASA 200 (mark-up) [electronic]
5.39 Compiled ASA 210 (mark-up) [electronic]
5.40 Compiled ASA 220 (mark-up) [electronic]
5.41 Compiled ASA 230 (mark-up) [electronic]
5.42 Compiled ASA 240 (mark-up) [electronic]
5.43 Compiled ASA 300 (mark-up) [electronic]
5.44 Compiled ASA 315 (mark-up) [electronic]
5.45 Compiled ASA 320 (mark-up) [electronic]
5.46 Compiled ASA 330 (mark-up) [electronic]
5.47 Compiled ASA 450 (mark-up) [electronic]
5.48 Compiled ASA 500 (mark-up) [electronic]
5.49 Compiled ASA 510 (mark-up) [electronic]
5.50 Compiled ASA 540 (mark-up) [electronic]
5.51 Compiled ASA 560 (mark-up) [electronic]
5.52 Compiled ASA 580 (mark-up) [electronic]
5.53 Compiled ASA 600 (mark-up) [electronic]
5.54 Compiled ASA 710 (mark-up) [electronic]
5.55 Compiled ASA 800 (mark-up) [electronic]
5.56 Revised ASA 805 (mark-up) [electronic]
5.57 Revised ASA 810 (mark-up) [electronic]
5.58 Explanatory Statement 260 [electronic]
5.59 Explanatory Statement 570 [electronic]
5.60 Explanatory Statement 700 [electronic]
5.61 Explanatory Statement 701 [electronic]
5.62 Explanatory Statement 705 [electronic]
5.63 Explanatory Statement 706 [electronic]
5.64 Explanatory Statement 720 [electronic]
5.65 Explanatory Statement Amending Standard ASA 2015-1 [electronic]
6 AUASB BMSP ASAE 3100
6.1 ED XX15 ASAE 3100 Compliance Engagements (marked up)
8(a) GS 010 BMSP GS 010
8(a).1 GS 010 (Marked up) GS 010
8(b) AUASB BMSP Audit Opinions
8(b).1 Intended Users of Audit Reports AUASB 11-15
8(b).2 Intended Users of Audit Reports-wording
9(a) AUASB BMSP IAASB Meeting 7-11 Dec 2015
9(b) BMSP Integrated Reporting
9(b).1 Attachment to BMSP
10(a) AUASB BMSP Service Performance Information
10(e) AUASB BMSP Work Program & Report against Strategic Objectives

Meeting 15 September 2015 (no. 78)

Agenda Paper No. Document Title
4 AUASB BMSP ASA 720
4.2 Prop ASA 720 (Marked Up Version)
4.3
Prop ASA 720 (clean)
4.4
Prop Amending Standard (Marked Up Version)
4.5
Prop Amending Standard (Clean Version)
5(a) AUASB BMSP AR Draft Diagrams
5(a).1 Draft Diagram (KAM) ASA 700
5(a).2 Draft Diagram (KAM and EOM) ASA 706
5(b) AUASB BMSP Auditor Reporting
5(b).1 Trans Tasman Differences
5(d) AUASB BMSP Disclaimers in Auditor's Reports
6 AUASB BMSP GS 009
6.1
GS 009 Draft 1 2015 (Marked Up Version)
6.2
GS 009 Draft 1 2015 (Clean Version) (electronic only)
8(a)
AUASB BMSP ASAE 3100
8(a).1
ED XX15 ASAE 3100 (marked up post 3rd PAG)
8(a).2
ASAE 3100 Project timeline 5-15
8(b) AUASB BMSP Service Performance Information
8(c)
AUASB BMSP ASAE 3500
8(c).1
ED XX15 ASAE 3500 (marked up post 28 July)
9(a) AUASB BMSP IAASB Meeting 21-25 Sept 2015
9(b)
BMSP AUASB submission on ISA 810
9(c) AUASB BMSP NOCLAR
10(a) AUASB BMSP ERF and CER Update
10(d) AUASB BMSP Strategy-Corp.Plan-Work Program
10(d).1 AUASB Strategy 2015-2019
10(d).2 AUASB Corporate Plan 2015-2016
10(d).3 Updated AUASB Technical Work Program for 2015-16-website
10(f) BMSP Financial Reporting Framework Project

Meeting 28 July 2015 (no. 77)

Agenda Paper No. Document Title
4 AUASB BMSP ED 01-15
4.1 Attachment to BMSP
4.10 Proposed ASA 700 (clean)
4.11 Proposed ASA 700 (marked up)
4.12 Proposed ASA 701 (clean)
4.13 Proposed ASA 701 (marked up)
4.14 Proposed ASA 705 (clean)
4.15 Proposed ASA 705 (marked up)
4.16 Proposed ASA 706 (clean)
4.17 Proposed ASA 706 (marked up)
4.18 Proposed ASA 570 (clean)
4.19 Proposed ASA 570 (marked up)
4.20 Proposed ASA 260 (clean)
4.21 Proposed ASA 260 (marked up)
4.22 Proposed Amending Standard (clean)
4.23 Proposed Amending Standard (marked up)
5 AUASB BMSP GS 003
5.1 GS 003 (marked Up)
5.2 GS 003 (clean)
5.3 ASICs FS71
6(a) AUASB BMSP ASAE 3500
6(b) AUASB BMSP ASAE 3100
6(b).2 ASAE 3100 Project timeline 5-15
6(c) BMSP Service Performance Information
7(c) AUASB BMSP
7(c).1 Attachment to BMSP
8(a) AUASB BMSP ERF and CER Update
8(d) AUASB BMSP Updated Technical Work Program 2015-16

Meeting 9 June 2015 (no. 76)

Agenda Paper No. Document Title
4 AUASB BMSP GS 022
4.1 Draft GS 022 (Clean Version)
4.2 Draft GS 022 (Marked up Version) [electronic only]
6 AUASB BMSP GS 009
6.1 GS 009 Project Plan 2015
7 AUASB BMSP GS 018
7.1 Guidance Statement GS 018 clean
7.2 Guidance Statement GS 018 mark up
8(b) AUASB BMSP IAASB Meeting 15-19 June 2015
9(a) AUASB BMSP ASAE 3100
9(a).1 ASAE 3100 Revision Project Plan Updated 28-4-15
9(a).2 ASAE 3100 PAG Issues Paper May 2015
9(a).3 ASAE 3100 Project timeline 5-15
9(b) AUASB BMSP ASAE 3500
9(b).1 ASAE 3500 Revision Project Plan Updated 27-4-15
9(b).2 ASAE 3500 Issues Paper
9(b).3 ASAE 3500 Project timeline 5-15
9(c) AUASB BMSP AASB Financial Reporting Framework Project
9(c).1 AASB Memorandum [copy]
9(c).2 AASB Project Plan [copy]
9(d) AUASB BMSP Integrated Reporting
9(d).1 Attachment to BMSP
10(d) AUASB BMSP Updated Technical Work Program 2014-15

Meeting 19 May 2015 (Special Meeting)

Agenda Paper No. Document Title
1 AUASB BMSP ASA 720
1.1 ASA 720 Issues (WIP)
1.2 Compelling Reasons Test for Proposed Modifications to ASA 720
1.3 ED ASA 720 (clean)
1.4 ED ASA 720 (marked up) [information only]
1.5 ED Amending Standard
1.6 ED 02-15 Explanatory Memo
1.7 ISA 720 (Revised)
1.8 Extant ASA 720

Meeting 20 April 2015 (no. 75)

Agenda Paper No. Document Title
4 AUASB BMSP ISA 720
6.1 AUASB BMSP ED 01-15
6.1.1 Explanatory Memo Auditor Reporting
6.1.2 ED 01-15 ASA 700
6.1.3 ED 01-15 ASA 701
6.1.4 ED 01-15 ASA 705
6.1.5 ED 01-15 ASA 706
6.1.6 ED 01-15 ASA 570
6.1.7 ED 01-15 ASA 260
6.2 BMSP Amending Standard Auditor Reporting
6.2.3 Exposure Draft Conforming Amendments
6.2.5 ISA Conforming-Amendments-to-ISAs
7(b) BMSP AUASB submission on ISAs 800 & 805
8 AUASB BMSP Bulletin on Internal Audit
9(a) AUASB BMSP GS 018
9(b) AUASB BMSP Integrated Reporting
10(c) AUASB BMSP Updated Technical Work Program 2014-15
10(d) AUASB BMSP Consultative Meeting 21 Apr

Meeting 24 February 2015 (no. 74)

Agenda Paper No.       Document Title
4(1) AUASB BMSP Auditor Overall Planning
4(2) AUASB BMSP Issues and Compelling Reasons
4(3) AUASB BMSP Example auditors reports
4(4) AUASB BMSP Draft ASA 700
4(6) AUASB BMSP Disclosures
6 AUASB BMSP GS 022
7(a) AUASB BMSP ASA 600 Project Plan
7(b) AUASB BMSP ASAE 3100
7(c) AUASB BMSP ASAE 3500 Revision
8 AUASB BMSP Bulletin on Internal Audit
9 AUASB BMSP GS 005
10(a) AUASB BMSP GS 018
10(b) AUASB BMSP Integrated Reporting
10(d) AUASB BMSP Deregulation
10(e) AUASB BMSP ERF and CER Update

Meeting 25 November 2014 (no. 73)

Agenda Paper No.       Document Title
4 AUASB BMSP Assurance Engagements on Controls
5 BMSP AUASB Submission IIRC Assurance on IR
6 AUASB BMSP GS 017
8 AUASB BMSP GS 005
9(a) AUASB BMSP IAASB Meeting 1-5 Dec 2014
9(b) AUASB BMSP Enhanced Auditor Reporting
10 AUASB BMSP GS 02X
11 AUASB BMSP Draft AUASB Bulletin
12(a) AUASB BMSP ATO ECAP
12(b) AUASB BMSP ERF and CER Update
12(c) AUASB BMSP Deregulation Agenda
12(d) AUASB BMSP ASA 600 project plan
13(c) AUASB BMSP Updated Technical Work Program 2014-15

Meeting 21 October 2014 (no. 72)

Agenda Paper No.       Document Title
4 AUASB BMSP Assurance Engagements on Controls
5 AUASB BMSP GS 017
6 AUASB BMSP GS 02X
7 AUASB BMSP GS 005
8(a) AUASB BSMP Disclosures
8(a).1 AUASB Submission to IAASB re Disclosures - 11 Sept 2014
9(a) BMSP IR Update

Meeting 9 September 2014 (no. 71)

Agenda Paper No.       Document Title
6 AUASB BMSP GS 017
9 AUASB BMSP GS 005
10 AUASB BMSP ASA 610
12(a) AUASB BSMP Disclosures
12(b) AUASB BMSP IAASB Meeting 15-19 Sep 2014
12(d) AUASB BMSP Trans-Tasman harmonisation
12(d).1 Principles of Convergence and Harmonisation
12(d).2 Communication Protocols
13(a) AUASB BMSP IR Update
13(b) AUASB BMSP ERF and CER Update
13(c) AUASB BMSP ACNC
14(c) AUASB BMSP Updated Technical Work Program 2014-15

Meeting 10 June 2014 (no. 70)

Agenda Paper No.       Document Title
4 AUASB BMSP ASAE 3000-Framework-ASAEs 3402 3410 3420
4.6 Standard on Assurance Engagements ASAE 3420 (Clean Version)
4.7 Standard on Assurance Engagements ASAE 3000 (Clean Version)
4.8 Framework for Assurance Engagements (Clean Version)
4.9 Standard on Assurance Engagements ASAE 3402 (Clean Version)
4.10 Standard on Assurance Engagements ASAE 3410 (Clean Version)
5 AUASB BMSP Assurance Engagements on Controls
6 AUASB BMSP GS 003
7 AUASB BMSP Combined Assurance
8(b) AUASB BMSP IAASB Meeting 16-20 June 2014
8(c)  AUASB BMSP Trans-Tasman harmonisation

Meeting 7 April 2014 (no. 69)

Agenda Paper No.       Document Title
4 AUASB BMSP Revised ASAE 3000 Framework and Conforming Amendments
5 AUASB BMSP Assurance Engagements on Controls
6 AUASB BMSP GS 003
7 AUASB BMSP Combined Reporting Frameworks
8 AUASB BMSP ERF and CER Update
10(f) AUASB BMSP Agenda for Consultative Meeting

Meeting 24 February 2014 (no. 68)

Agenda Paper No.       Document Title
5 AUASB BMSP Assurance Framework and ASAE 3000
5.1 Attachment to BMSP
6 AUASB BMSP Conforming Amendments to ASAEs 3402-3410-3420
7 AUASB BMSP CER and Dept of Environment Update
7.1 ERF Green Paper
8 AUASB BMSP Assurance Engagements on Controls
10(a) AUASB BMSP IAASB Meeting Highlights
10(a).1 Highlights of IAASB Meeting 9-13 Dec 2013
10(b) AUASB BMSP International Update
10(b).1 AUASB International Update
10(c) AUASB BMSP IAASB Strategy and Work Program
10(c).1 Strategy and Work Program Consultation Paper-final
10(d) AUASB BMSP Trans-Tasman harmonisation
10(d).1 Communication Protocols
11 AUASB BMSP GS 003
12 AUASB BMSP Combined Reporting Frameworks
13(a) AUASB BMSP Integrated Reporting
13(a).1 13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1

Meeting 2 December 2013 (no. 67)

Agenda Paper No.       Document Title
5 AUASB BMSP ASAE 3000
5.2 ASAE 3000 (Marked up Version)
5.3 ASAE 3000 (Clean Version)
5.4 Framework for Assurance Engagements (Marked up Version)
5.5 Framework for Assurance Engagements (Clean Version)
6 AUASB BMSP
6.1 ED 0713 Proposed Conforming Amendments to ASAE 3402, ASAE 3410 and ASAE 3420
7 AUASB BMSP GS 002
8(a) AUASB BMSP IAASB Meeting 9-13 Dec 2013
8(b) AUASB BMSP International Update
8(b).1 AUASB International Update
8(c) AUASB BMSP Trans-Tasman harmonisation
8(c).1 Communication Protocols (Clean Version)
8(c).4 Principles of convergence and harmonisation (Clean Version)
9 AUASB BMSP Assurance on Water Accounting Reports
10(a) AUASB BMSP GS 003
10(a).1 Attachment to BMSP
10(c) AUASB BMSP CER Update
10(e) AUASB BMSP Withdrawal of old AuASB Pronouncements

Meeting 28 October 2013 (no. 66)

Agenda Paper No.       Document Title
5 AUASB BMSP ASQC 1 ED Comments Received
5.1 ASQC 1 ED Comments Received JAB
6
AUASB BMSP ASA 610 and ASA 2013-2
6.4 ASA 610 Using the Work of Internal Auditors (Marked Up Version)
6.5 ASA 610 Using the Work of Internal Auditors (Clean Version)
6.6 Auditing Standard ASA 2013-2 (Marked Up Version)
6.7 Auditing Standard ASA 2013-2 (Clean Version)
6.8 ASA 610 Supplement
7 AUASB BMSP Assurance Engagements on Controls
7.1 Attachment to BMSP
8 AUASB BMSP GS 002
9(a) IAASB Meeting Highlights
9(a).1 IAASB-September 2013 Highlights-final
9(b) AUASB BMSP Auditor Reporting-IAASBs ED
9(c) AUASB BMSP International Update
9(c).1 AUASB International Update
9(d) AUASB BMSP Trans-Tasman harmonisation
11(a) AUASB BMSP GS 003
11(c) AUASB BMSP CER Update
11(c).1 NGER Audit Determination Handbook [electronic only]
11(c).2 Carbon-tax-repeal pubs consultation-paper [electronic only]
11(c).3 Emissions Reduction Scheme Terms of Reference October 2013
11(e) AUASB BMSP Submission Qld Parliamentary Committee
11(e).1 AUASB submission to Finance and Admin Committee-23-10-13

Meeting 10 September 2013 (no. 65)

Agenda Paper No.       Document Title
4 AUASB BMSP IAASB Auditor Reporting ED
4.1
Attachment to BMSP
5 AUASB BMSP FRC Strategic Plan 2013-2016
5.1
FRC Strategic Plan 2013-2016 (without links)
8(a) AUASB BMSP IAASB Meeting 16-20 Sept 2013
8(b) BMSP AUASB International Update
8(b).1 AUASB International Update
9
AUASB BMSP GS 009
9.1
Attachment to BMSP GS 009
10
AUASB BMSP GS 002
11
AUASB BMSP ASQC 1
12(b) AUASB BMSP Meeting dates for 2014
12(b).1 AUASB Meeting dates for 2014

Meeting 29 July 2013 (no. 64)

Agenda Paper No.       Document Title
5 AUASB BMSP ASA 610
5.10 ISA (UK and Ireland) 610 June 2013 [Electronic only]
5.11 ISA 610 (Revised 2013) [Electronic only]
5.12 ISA 315 (Revised) [Electronic only]
7 AUASB BMSP Assurance Engagements on Controls
8(c) AUASB BMSP International Update
8(c).1 AUASB International Update
8(c).2 IAASB-June 2013 Highlights
9 AUASB BMSP APRA
10(a) AUASB BMSP AGS 1014 Privity Letter Requests
10(b) AUASB BMSP GS 009
10(e) AUASB BMSP Integrated Reporting
10(e).1 AUASB Submission IIRC CD IR Framework-15-07-13
10(f) AUASB BMSP proposed meeting dates for 2014

Meeting 17 June 2013 (no. 63)

Agenda Paper No.       Document Title
6 AUASB BMSP ASA 610
7 AUASB BMSP Assurance Engagements on Controls
8 AUASB BMSP Explanatory Guide ASRE 2400
8.1 Explanatory Guide ASRE 2400
9 BMSP Integrated Reporting
10(c) BMSP AUASB International Update
10(c).1 AUASB International Update
11 AUASB BMSP GS 009
12(a) AUASB BMSP Managed Investment Schemes
12(b) AUASB BMSP CPM and NGERS
12(c) AUASB BMSP Assurance on Water Accounting Reports

Meeting 29 April 2013 (no. 62)

Agenda Paper No.       Document Title
5 AUASB BMSP ASA 610 and ASA 2013-2
5.2 ED Proposed Auditing Standard 610 (Revised) (Marked Up Version)
5.4  ED Proposed Auditing Standard 2013-2
6 AUASB BMSP Composite Engagements
7  AUASB BMSP Assurance Engagements on Controls
8  AUASB BMSP ASRS 4400 restrictions on distribution of reports
10  AUASB BMSP Integrated Reporting
10.1  IIR CD Media Release
10.2 Consultation Draft of the International IR Framework
11(b)  AUASB BMSP AUASB Submission on Audit Quality
11(c)  AUASB BMSP IAASB Future Strategy Survey
12 AUASB BMSP GS 004
12.2 GS 004 (Marked Up)
13  AUASB BMSP WASB project
14(b)  AUASB BMSP Managed Investment Schemes
14(c)  AUASB BMSP SBR XBRL
14(c).1 SBR Article

Meeting 25 February 2013 (no. 61)

Agenda Paper No.       Document Title
5 AUASB BMSP ASRE 2400
5.1  Attachment to BMSP - ASRE 2400
5.2 STANDARD ASRE 2400 (Marked Up Version)
5.5 COMPILED STANDARD ASRE 2415 (Marked Up Version)
5.7 COMPILED STANDARD ASRE 2415 (Marked Up Version) - ACNC
6 AUASB BMSP Composite Reports
7 AUASB BMSP GS 004
8 AUASB BMSP Controls
9 BMSP NGERS
10(d) AUASB BMSP Audit Quality
10(d).1 Audit Quality At A Glance
10(d).2 IAASB Audit Quality Framework Consultation Paper
11 BMSP ASA 610 and ASA 315
12(a) AUASB BMSP ACNC Update
12(c) AUASB BMSP SBR XBRL
12(e) Independence newsletter

Meeting 26 November 2012 (no. 60)

Agenda Paper No.       Document Title
5 AUASB BMSP
6 AUASB BMSP
7 AUASB BMSP
7.1 Attachment to BMSP
7.2 Proposed ED ASRE 2400 (Clean Version)
7.3 Proposed ED ASRE 2400 (Marked Up Version)
7.4 Proposed ED ASRE 2415 (Clean Version)
7.5 Proposed ED ASRE 2415 (Marked Up Version)
10 AUASB BMSP NGER and Clean Energy Schemes
11(a) AUASB BMSP
11(d) AUASB BMSP
11(d).1 AUASB International Update
12 AUASB BMSP ED 02 12
13(a) AUASB BMSP IR Update
13(b) AUASB BMSP ACNC Update
13(c) AUASB BMSP SBR XBRL
13(d) AUASB BMSP

Meeting 23 July 2012 (no. 58)

Agenda Item Document Title
5. APRA Related Guidance Statement on Superannuation 5 AUASB BMSP
6. ASAE 3100 and ASAE 3500 Post Implementation Review Survey 6 AUASB BMSP
7. AUASB and NZAuASB 7 AUASB BMSP
8. AUASB Functions and Due Process 8 AUASB BMSP
10(a). Fundraisings Project ASAE 3420 10(a) AUASB BMSP (ASAE 3420)
10(a).1 Attachment to BMSP (ASAE 3420)
10(a).3 ASAE 3420 (Marked Up Version)
10(b). Fundraisings Project ASAE 3450 10(b) BMSP ASAE 3450
10(b).1 Attachment to BMSP ASAE 3450
10(b).3 ASAE 3450 (Marked Up Version)
11. NGERS and Clean Energy Scheme and Greenhouse Gas Assurance 11 AUASB BMSP
12(c). AUASB International Update 12(c) AUASB BMSP
12(c).1 AUASB International Update
13(b). Audit Committees Best Practice Guide 13(b) AUASB BMSP
13(d). Integrated Reporting update 13(d) AUASB BMSP

Meeting 4 June 2012 (no. 57)

Agenda Item Document Title
6. AUASB and NZAuASB 6 AUASB BMSP
7(a). AUASB Foreword 7(a) AUASB BMSP
7(a).1 Foreword to AUASB Pronouncements (Clean Version)
7(a).1.1 Foreword to AUASB Pronouncements (Marked Up Version)
7(a).2 Foreword to AUASB Pronouncements Diagram 1
7(a).3 Foreword to AUASB Pronouncements Diagram 2
7(b). Due Process 7(b) AUASB BMSP
7(b).1 Attachment to BMSP
7(b).2 AUASB Due Process
8. Professional Scepticism 8 AUASB BMSP
8.1 Draft Bulletin on Professional Scepticism
12. Fundraisings Project 12 Board Meeting Summary Paper
13(a). ASA 570 Going Concern 13(a) AUASB BMSP
13(a).1 Proposed ASA 570 Appendix 1 Diagram
13(a).2 ASA 570 Clarity Diagram
13(b). Draft AUASB Bulletin 13(b) AUASB BMSP
13(b).1 Updated Going Concern Bulletin
14. NGERS and Clean Energy Schemes and Greenhouse Gas Assurance 14 AUASB BMSP
15. Internal Control Engagements 15 AUASB BMSP
16. Australian Charities and Not-for-profits Commission 16 AUASB BMSP
17. Proposed APRA Prudential Standards for Superannuation 17 AUASB BMSP
17.1 BMSP Attachment
18(c). Agenda for IAASB Meeting 11-15 June 18(c) AUASB BMSP
18(c).1 IAASB June 2012 Mtg Timetable-preliminary
18(d). International Update 18(d) AUASB BMSP
18(d).1 AUASB International Update
19(a). ASAE 3100 and ASAE 3500 post implementation review 19(a) AUASB BMSP
19(b). Integrated Reporting 19(b) AUASB BMSP
19(d). Joint paper with New Zealand 19(d) BMSP
19(d).1 Draft Joint AUASB NZAuASB Document

Meeting 16 April 2012 (no. 56)

Agenda Item Document Title
5. AUASB Strategic Plan and Work Program 5 Board Meeting Summary Paper
6.  Conformity between AUASB and NZAuASB Standards 6 Board Meeting Summary Paper
7. Comfort Letters and Fundraising Projects

7(a) Board Meeting Summary Paper
7(a).1 Basis for Conclusions
7(a).2 Explanatory Guide

7(b) Board Meeting Summary Paper
7(b).1 Attachment to BMSP
7(b).2 ASAE 3450 Proposed Standard on Assurance Engagements (Clean Version)
7(b).3 ASAE 3450 Proposed Standard on Assurance Engagements (Marked Up Version)
7(b).4 ASAE 3420 Proposed Standard on Assurance Engagements (Clean version)
7(b).5 ASAE Proposed Standard on Assurance Engagements (Marked Up Version)

8. Australian Charities and Not-for-Profits Commission 8 Board Meeting Summary Paper
9. Internal Control Engagements 9 Board Meeting Summary Paper
10. NGERS and Clean Energy Schemes and Greenhouse Gas Assurance 10 Board Meeting Summary Paper
11. AUASB Foreward to AUASB Pronouncements

11 Board Meeting Summary Paper
11.1 Draft Foreword to AUASB Pronouncements (v3)
11.2 Draft Foreword to AUASB Pronouncements Diagram 1
11.3 Draft Foreword to AUASB Pronouncements Diagram 2

12. Split Opinions 12 Board Meeting Summary Paper
12.1 Explanatory Guide Opening Balance
13. International Matters 13(b) Board Meeting Summary Paper
13(c) Board Meeting Summary Paper
13(d) Board Meeting Summary Paper
13(d).1 AUASB International Update
14. Compliance Engagements and Performance 14 Board Meeting Summary Paper
15.  Other Matters 15(a) Board Meeting Summary Paper
15(b) Board Meeting Summary Paper
15(c) Board Meeting Summary Paper

Meeting 27 February 2012 (no. 55)

Agenda Item Document Title
5. Conformity between AUASB standards and New Zealand AuASB standards 5 AUASB BMSP 
6. Amendments to ASA 510 and ASA 705 6 AUASB BMSP 
7(a). Internal Control Engagements 7(a) AUASB BMSP
7(b). Audit Committees – A Guide to Good Practice 7(b) AUASB BMSP
7(c). Value of Audit 7(c) AUASB BMSP 
7(d). ASA 570 Going Concern 7(d) BMSP 
7(d).1 IAASB Press Release Dec 2011 
7(e). Professional Scepticism 7(e) AUASB BMSP
8. Amendments to Foreword to AUASB Pronouncements 8 AUASB BMSP
10(a). Comfort Letters Project  10(a) AUASB BMSP
10(a).2 ASRS 4450 Proposed Standard on Related Services (Marked Up Version)
10(a).3 ASRS 4450 Proposed Standard on Related Services (Clean Version)
10(b). Fundraisings Project 10(b) AUASB BMSP 
11(a) & (b). NGERS and Clean Energy Schemes and Greenhouse Gas Assurance 11(a)&(b) AUASB BMSP
12(b). Highlights of IAASB Meeting 5-9 December 2011 12(b) AUASB BMSP
12(b).1 1-IAASB-December 2011 Meeting Highlights 
12(c). International update 12(c) AUASB BMSP
12(c).1 AUASB International Update 
13. Special Considerations in Auditing Financial Instruments 13 AUASB BMSP
13.1 GS020 (Marked Up Version)
13.2 GS020 (Clean Version) [electronic only]  
14(a). Assurance on Water Accounting Reports 14(a) AUASB BMSP
14(b). RG 228 Reporting on Non-IFRS Financial Information 14(b) AUASB BMSP 
14(c). Integrated Reporting 14(c) AUASB BMSP 
14(d). Australian Charities Not-for-Profits Commission 14(d) AUASB BMSP
14(e). Auditing in Emerging Markets 14(e) AUASB BMSP
14(f).  Department of Finance and Deregulation Circular on Audit and Assurance 14(f) AUASB BMSP 

Meeting 28 November 2011 (no. 54)

Agenda Item Document Title
6. Amendments to ASA 510 and ASA 705 6 AUASB BMSP
7. Corporations Legislation Amendment (Audit Enhancement) Bill 2011 7 AUASB BMSP
9. International Matters 9(b) AUASB BMSP
9(c) AUASB BMSP
9(c).1 AUASB International Update
11. NGER and Clean Energy Schemes 11 BMSP NGERS and Clean Energy
12. Internal Control Engagements 12 AUASB BMSP
13. APRA related matters 13 AUASB BMSP
14. Integrated Reporting 14 AUASB BMSP
16. FEE Paper on SMP Audits 16 AUASB BMSP
16.1 Draft Joint AUASB NZAuASB Document
17. Other Matters 17(a) AUASB BMSP
17(b) AUASB BMSP
17(c) AUASB BMSP
17(d) AUASB BMSP
17(d).1 Proposed ASA 570 Appendix 1 Diagram
17(d).2 Clarity Appendix 1 Diagram
17(e) AUASB BMSP
17(e).1 AUASB Meeting Dates for 2012

Meeting 12 September 2011 (no. 53)

Agenda Item Document Title
5. Auditing Standard ASA 2011-2 Amendments to Australian Auditing Standards 5 AUASB BMSP
6. Service Organisations 6 AUASB BMSP
6.1 AUASB Alert Re ASA 402 and ASAE 3402 Applicable to GS 007
6.2 Draft revised GS 007 (Clean Version)
7. Clean Energy Scheme and NGERS 7 AUASB BMSP
8. Comfort Letters Project 8 AUASB BMSP 
8.1 Attachment to AUASB BMSP 
8.2 ED Comfort Letters (Clean Version)
9. Assurance on Water Accounting Reports 9 AUASB BMSP Assurance on Water Accounting Reports
9.1 AUASB Consultation Paper 2-Sep-2011
10. Standard Business Reporting/XBRL 10 AUASB BMSP
10.1 Attachment to BMSP
11. Future of Audit Report 11 AUASB BMSP
11.1 Attachment to BMSP
12. International Matters 12(b) AUASB BMSP 
12(d) AUASB BMSP
12(d).1 ED ISAE 3000 AUASB Response
12(e) AUASB BMSP
12(e).1 AUASB International Update 
12(f) AUASB BMSP 
12(f).1 FEE Briefing Paper  
13. Other Matters 13(a) AUASB BMSP
13(b) AUASB BMSP
13(b).1 APRA MR