AUASB Standards establish requirements and provide explanatory guidance on the responsibilities of the auditor and the assurance practitioner, as appropriate, when performing audits, reviews and other assurance engagements. They include:
- Australian Auditing Standards in Clarity format
The following revised and redrafted standards in Clarity format apply to reporting periods commencing on or after 1 January 2010.
- Australian Auditing Standards
Australian Auditing Standards means the suite of auditing standards issued by the AUASB. Australian Auditing Standards contain requirements which the auditor must apply when conducting an audit or review in accordance with the standards, as well as related guidance.
- Standards on Review Engagements
Standards on Review Engagements (ASRE) establish requirements and provide explanatory guidance on the responsibilities of an auditor, or assurance practitioner, when engaged to undertake a review engagement and on the form and content of the auditor’s, or assurance practitioner’s, review report.
- Standards on Assurance Engagements
Standards on Assurance Engagements establish requirements and provide explanatory guidance for undertaking and reporting on assurance engagements other than audits or reviews of historical financial information covered by Australian Auditing Standards or Standards on Review Engagements.
- Auditing and Assurance Standards
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The AUSs are being reviewed progressively, and either re-issued or withdrawn.