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Guidance Statements

Guidance Statements provide guidance to assist the auditor to fulfil the objectives of an audit or assurance engagement.  They include explanatory details and suggested procedures on specific matters for the purposes of understanding and complying with AUASB standards. 

Previous versions of Guidance Statements are listed in the Archive section of this website.

  • AUASB Guidance Statements 
    AUASB Guidance Statements provide guidance to assist the auditor to fulfil the objectives of an audit or assurance engagement.  They include explanatory details and suggested procedures on specific matters for the purposes of understanding and complying with AUASB standards.

    AUASB Guidance Statements do not prescribe or create requirements, establish new principles or amend existing AUASB standards.