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AUASB Standards and Pronouncements
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Page Contents.
Mapping
of AUASB Standards (ASAs) to Auditing Standards (AUSs) issued by the
former AuASB
Foreword
to AUASB Pronouncements (28 Apr 2006)
AUASB
Glossary (28 Apr 2006)
Framework
for Assurance Engagements (27 Jun 2007)
Australian Auditing Standards (28 Apr
2006)
(Applicable to financial reporting periods commencing on or after 1
Jul 2006)
| No. |
Title |
| ASA
100 |
Preamble to AUASB Standards |
| ASA
200 |
Objective and General Principles Governing an
Audit of a Financial Report |
| ASA
210 |
Terms of Audit Engagements |
| ASA
220 |
Quality Control for Audits of Historical Financial
Information |
| ASA
230 |
Audit Documentation |
| ASA
240 |
The Auditor’s Responsibility to Consider
Fraud in an Audit of a Financial Report |
| ASA
250 |
Consideration of Laws and Regulations in an Audit
of a Financial Report |
| ASA
260 |
Communication of Audit Matters with Those Charged
with Governance |
| ASA
300 |
Planning an Audit of a Financial Report |
| ASA
315 |
Understanding the Entity and Its Environment and
Assessing the Risks of Material Misstatement |
| ASA
320 |
Materiality and Audit Adjustments |
| ASA
330 |
The Auditor’s Procedures in Response to
Assessed Risks |
| ASA
402 |
Audit Considerations Relating to Entities Using
Service Organisations |
| ASA
500 |
Audit Evidence |
| ASA
501 |
Existence and Valuation of Inventory |
| ASA
505 |
External Confirmations |
| ASA
508 |
Enquiry Regarding Litigation and Claims |
| ASA
510 |
Initial Engagements – Opening Balances |
| ASA
520 |
Analytical Procedures |
| ASA
530 |
Audit Sampling and Other Means of Testing |
| ASA
540 |
Audit of Accounting Estimates |
| ASA
545 |
Auditing Fair Value Measurements and Disclosures |
| ASA
550 |
Related Parties |
| ASA
560 |
Subsequent Events |
| ASA
570 |
Going Concern |
| ASA
580 |
Management Representations |
| ASA
600 |
Using the Work of Another Auditor |
| ASA
610 |
Considering the Work of Internal Audit |
| ASA
620 |
Using the Work of an Expert |
| ASA
700 |
The Auditor’s Report on a General Purpose
Financial Report |
| ASA
701 |
Modifications to the Auditor’s Report |
| ASA
710 |
Comparatives |
| ASA
720 |
Other Information in Documents Containing Audited
Financial Reports |
| ASA
800 |
The Auditor’s Report on Special Purpose
Audit Engagements |
| ASRE
2410 |
Review of an Interim Financial Report Performed
by the Independent Auditor of the Entity |
Amendments to Australian Auditing
Standards
| No. |
Title |
| ASA
2007-1 |
Amendments to Australian Auditing Standards |
| ASA 2008-1 |
Amendments to Australian Auditing Standards |
Compiled Auditing Standards (27
Jun 2007)
(The following compiled auditing standards include amendments made
under ASA 2007-1 above.)
| No. |
Title |
|
ASA 200 |
Objective and General Principles Governing an
Audit of a Financial Report |
| ASA
210 |
Terms of Audit Engagements |
| ASA
510 |
Initial Engagements – Opening Balances |
| ASA
570 |
Going Concern |
| ASA
700 |
The Auditor’s Report on a General Purpose
Financial Report |
| ASA
701 |
Modifications to the Auditor’s Report |
| ASA
710 |
Comparatives |
| ASA
800 |
The Auditor’s Report on Special Purpose
Audit Engagements |
| ASRE
2410 |
Review of an Interim Financial Report Performed
by the Independent Auditor of the Entity |
Compiled Auditing Standards (21 Aug 2008)
(The following compiled auditing standards include amendments made
under ASA 2008-1 above.)
| No. |
Title |
|
ASRE 2410 |
Review of Interim and Other Financial Reports
Performed by the Independent Auditor of the Entity |
Standards on Assurance Engagements
(1 Jul 2007)
| No. |
Title |
| ASAE
3000 |
Assurance Engagements Other than Audits or Reviews
of Historical Financial Information |
| ASAE
3100 |
Compliance Engagements |
| ASAE
3500 |
Performance Engagements |
Standards on Review Engagements
Explanatory Statements
Regulation Impact Statements
Guidance Statements
| No. |
Title |
Issue
date |
| AGS
1064 |
Addendum to Audit Implications of Prudential
Reporting Requirements for General Insurers |
Oct 2006 |
| AGS
1038 |
Access to Audit Working Papers |
Feb 2006 |
| AGS 1046 |
Responding to Questions at an Annual General
Meeting |
Oct 2005 |
| AGS
1068 |
Audit Requirements for Australian Financial
Services Licensees under the Corporations Act 2001 |
Oct 2004*
|
| AGS 1070 |
Special Considerations in the Audit of Risk
Management Requirements for Registrable Superannuation Entities
and Licensees |
Jul 2006 |
| GS
001 |
Concise Financial Reports |
Jul 2007 |
| GS
002 |
Special Considerations in the Audit of Risk Management
Requirements for Registrable Superannuation Entities and Licensees
|
Jul 2007 |
| GS
003 |
Audit and Review Requirements for Australian
Financial Services Licensees under the Corporations Act 2001
|
Oct 2007 |
| GS
004 |
Audit Implications of Prudential Reporting Requirements
for General Insurers |
Oct 2007 |
| GS
005 |
Using the Work of an Actuary |
Oct 2007 |
| GS
006 |
Electronic Publication of the Auditor's Report
|
Dec 2007 |
| GS
007 |
Audit Implications of the Use of Service Organisations
for Investment Management Services |
Mar 2008 |
| GS
008 |
The Auditor's Report on a Remuneration Report Pursuant to Section 300A of
the Corporations Act 2001 |
Jun 2008 |
*
issued by the reconstituted AUASB
Alerts and Guidance Notes
| No. |
Title |
Issue
date |
| AAA 14 |
The Implications for Auditors
on the Transition to Australian equivalents to IFRSs |
Oct 2004 |
| on AASB 1046 |
Auditor’s Report
on AASB 1046 Remuneration Disclosures contained in the Annual Directors’
Report |
Aug 2005 |
| on
AASB 124 |
Auditor’s Report on AASB 124 Remuneration
Disclosures contained in the Annual Directors’ Report |
Aug 2006 |
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