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.

No.             Title Notes Issue Date Operative Date
GS 001 Concise Financial Reports
Under the Corporations Act 2001 		   Mar 2010 Jan 2010 
GS 001 Concise Financial Reports   Dec 2008 Dec 2008 
GS 002 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees   Jul 2007 Jul 2007 
GS 003 Audit and Review Requirements for Australian Financial Services Licensees under the Corporations Act 2001   Oct 2007 Oct 2007 
GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers   Oct 2007 Oct 2007 
GS 005 Using the Work of an Actuary   Oct 2007 Oct 2007 
GS 006 Electronic Publication of the Auditor's Report    Mar 2010 Jan 2010  
GS 006 Electronic Publication of the Auditor's Report   Dec 2007 Dec 2007 
GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services Extra Mar 2008
 Jul 2008 
GS 008 The Auditor's Report on a Remuneration Report Under Section 300A of the Corporations Act 2001    Mar 2010 Jan 2010  
GS 008 The Auditor's Report on a Remuneration Report Pursuant to Section 300A of the Corporations Act 2001   Jun 2008
 Jun 2008 
GS 009* Auditing Self Managed Superannuation Funds Extra  Oct 2008  Oct 2008  
GS 010 Responding to Questions at an Annual General Meeting   Mar 2009 Mar 2009 
GS 011 Third Party Access to Audit Working Papers   Apr 2009 Apr 2009 
GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions    Jun 2009 Jun 2009 
GS 013 Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes    Aug 2009  Aug 2009  
GS 014 Auditing Mortgage Schemes    Aug 2009   Aug 2009   
GS 015 Audit Implications of Accounting for Investments in Associates   Nov 2009  Nov 2009  
GS 016**

Bank Confirmation Requests

   Jun 2010 Sep 2010
  Bank Confirmation Audit Request Forms
General
Treasury and Other Operations		      
GS 017 Prudential Reporting Requirements for Auditors of a Life Company   Jun 2010 Jul 2010

*GS 009 is available for sale in hard copy format. To purchase a printed copy, contact the AUASB customer service officer.

**Operative for audit engagements with financial reporting periods ending on or after 30 September 2010.