Auditing and Assurance Guidance Statements (AGS) were issued prior to 1 July 2004 by the former Auditing and Assurance Standards Board (AuASB) of the Australian Accounting Research Foundation.  They include explanatory details and suggested procedures on specific matters for the purposes of understanding and complying with AUASB standards.

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

The AGSs are being reviewed progressively, and either re-issued or withdrawn.