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Auditing and Assurance Standards

Auditing and Assurance Standards (AUSs)

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The AUSs are being reviewed progressively, and either re-issued or withdrawn.

The mapping document links AUSs that have been superseded to current standards and guidance issued by the Auditing and Assurance Standards Board (AUASB).

No.            Title Notes Issue Date Operative Date
AUS 804 The Audit of Prospective Financial Information    Jul 2002  Jul 2002
AUS 810 Special Purpose Reports on the Effectiveness of Control Procedures   Extra Jul 2002   Jul 2002