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Pending

No.

ED Title Issue date Comment close date Submissions
ED 02/16 Proposed Auditing Standard ASA 805 Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Jun 2016 18 Jul 2016  
ED 01/16 Proposed Auditing Standard ASA 800 Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks Jun 2016 18 Jul 2016  
ED 03/15 Proposed Auditing Standard ASA 2015-3
Amendments to Australian Auditing Standards
23 Oct
2015
23 Nov
2015
ED 02/15 Explanatory Memorandum
Exposure Draft ED 02/15: The Auditor’s Responsibilities Relating to Other Information and Related Conforming Amendments
12 Jun
2015
10 Aug
2015
ED 02/15 Proposed Auditing Standard ASA 720
The Auditor’s Responsibilities Relating to Other Information
12 Jun
2015
10 Aug
2015
ED 02/15 Proposed Auditing Standard ASA 2015-2
Amendments to Australian Auditing Standards
12 Jun
2015
10 Aug
2015
ED 01/15 Explanatory Memorandum
Exposure Draft: Reporting on Audited Financial Reports–New and Revised Auditor Reporting Standards and Related Conforming Amendments
30 Apr
2015
30 Jun
2015
ED 01/15 Proposed Auditing Standard ASA 700
Forming an Opinion and Reporting on a Financial Report
30 Apr
2015
30 Jun
2015
ED 01/15 Proposed Auditing Standard ASA 701
Communicating Key Audit Matters in the Independent Auditor’s Report
30 Apr
2015
30 Jun
2015
ED 01/15 Proposed Auditing Standard ASA 705
Modifications to the Opinion in the Independent Auditor's Report
30 Apr
2015
30 Jun
2015
ED 01/15
Proposed Auditing Standard ASA 706
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
30 Apr
2015
30 Jun
2015
ED 01/15
Proposed Auditing Standard ASA 570
Going Concern
30 Apr
2015
30 Jun
2015
ED 01/15
Proposed Auditing Standard ASA 260
Communication With Those Charged With Governance
30 Apr
2015
30 Jun
2015
ED 01/15
Proposed Auditing Standard ASA 2015-1
Amendments to Australian Auditing Standards
30 Apr
2015
30 Jun
2015