The AUASB has issued three Exposure Drafts for comment by 3 February 2014.
They are ED 05/13 Proposed Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information, ED 06/13 Proposed Framework for Assurance Engagements and ED 07/13 Proposed Conforming Amendments to ASAE 3402, ASAE 3410 and ASAE 3420 as a Result of Proposed Re-issuance of ASAE 3000. Read More
The AUASB has released the Highlights from its 2 December 2013 meeting.
The AUASB has issued thirteen (13) Compiled Auditing Standards incorporating the changes made in Amending Standard ASA 2013-2 Amendments to Australian Auditing Standards, which was issued by the AUASB on 11 November 2013. Read More
The AUASB has issued ASA 610 Using the Work of Internal Auditors, which is a substantial revision of the existing standard ASA 610 issued in October 2009; and ASA 2013-2 Amendments to Australian Auditing Standards which makes consequential amendments to Australian Auditing Standards arising from the revision of ASA 610 and a decision taken by the AUASB to incorporate related services engagements into the scope and application of Auditing Standard ASQC 1. The standards are operative for financial reporting periods commencing on or after 1 January 2014. Read More