Auditing and Assurance Standards Board

Latest News

The September 2024 Newsletter is now available

The September 2024 Newsletter is now available. This newsletter covers the major recent publications and developments from the AUASB.

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HAVE YOUR SAY: AUASB Roundtables on Sustainability Assurance Matters

The AUASB invites auditors, experts, users and preparers to attend a Roundtable discussion on: 

 

Roundtables will be held in October 2024 in Sydney, Melbourne, Perth and online. Spaces are limited, so register now to avoid disappointment! 

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AUASB Consultation on Prohibiting Sustainability Assurance Practitioners from Using Direct Assistance by Internal Auditors

The AUASB has released a Consultation Paper seeking public comment on the proposed prohibition of direct assistance provided by internal auditors in sustainability assurance, consistent with the existing prohibition for financial report audits.

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Feedback Invited: Proposed Australian Standard on Sustainability Assurance - ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001

The AUASB has released an Exposure Draft of a Proposed Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001 (ED 02/24) that outlines a proposed timeline for when information in a sustainability report prepared in accordance with Chapter 2M of the Corporations Act 2001 would be subject to audit and/or review. These proposals will affect preparers, users, and auditors, and it is important that we hear the views of a wide range of stakeholders. Comments close 16 November 2024.

 

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AUASB Board M152 highlights are now available

Highlights for AUASB Board Meeting 152 on 10 Sep 2024 now available, click here to view.

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AUASB Meeting 152 is to be held on Tuesday 10 September 2024

The Public Agenda and Papers for AUASB Meeting 152 to be held on Tuesday 10 September 2024 is now available.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Monday 9 September 2024, by emailing [email protected], detailing:

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Resources

Open for Comment

Access Consultation Papers content on Open For Comment here.

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Sustainability & Other Extended External Reporting (EER) Assurance

Access support materials pertaining to sustainability & other extended external reporting (EER) assurance here.

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Audit Quality

Access support materials pertaining to audit quality here.

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Technology

Access support materials pertaining to technology here.

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Quality Management Standards

Access support materials pertaining to quality management standards here.

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Not for Profit

Access support materials pertaining to not for profit here.

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