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The AUSs are being reviewed progressively, and either re-issued or withdrawn.
The mapping document links AUSs that have been superseded to current standards and guidance issued by the Auditing and Assurance Standards Board (AUASB).
| AUS 804 | The Audit of Prospective Financial Information | Jul 2002 | Jul 2002 |
| AUS 810 | Special Purpose Reports on the Effectiveness of Control Procedures | Jul 2002 | Jul 2002 |
| AUS 904 | Engagements to Perform Agreed-upon Procedures | Jul 2002 | Jul 2002 |