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Explanatory Guides

The AUASB issues Explanatory Guides to provide additional information about specific aspects of a standard(s). Explanatory Guides are not Guidance Statements and similarly do not establish or extend requirements for the performance of engagements under the AUASB Standards.

Title Issue Date
Explanatory Guide: Opening Balances May 2012
Explanatory Guide: ASRS 4450 May 2012
Explanation of the Impact on the Auditor’s Report of Changes to the Financial Reporting Framework Sep 2010
Explanatory Guide: ASRE 2415 Jun 2010
Explanatory Guide: Auditor’s Reports Feb 2010
Explanatory Guide: Review Engagements Aug 2008