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Auditing and Assurance Standards

Auditing and Assurance Standards (AUSs)

Auditing and Assurance Standards (AUSs) were issued prior to 1 July 2004 by the former Auditing and Assurance Standards Board (AuASB) of the Australian Accounting Research Foundation.

The AUSs are being reviewed and will be either re-issued or withdrawn.

Previous versions of AUS Standards are listed in the Archive section of this website.

The mapping document links AUSs that have been superseded to current standards and guidance issued by the Auditing and Assurance Standards Board (AUASB).

No.            Title Notes Issue Date Operative Date
AUS 810 Special Purpose Reports on the Effectiveness of Control Procedures   Extra Jul 2002   Jul 2002*

* AUS 810 is operative for assurance engagements commencing on or before 31 December 2015 or ASAE 3150 Assurance Engagements on Controls may be early adopted.  ASAE 3150 is operative for all assurance engagements on controls commencing on or after 1 January 2016.