Auditing and Assurance Standards Board

Latest News

HAVE YOUR SAY: AUASB Roundtables to Obtain Feedback on Assurance over Climate and Other Sustainability Information

The AUASB invites stakeholders to attend a Roundtable discussion on its recently issued Consultation Paper on Assurance over Climate and Other Sustainability Information. These discussions will assist the AUASB in:

  • developing a proposed model for phasing in assurance over mandatory climate information;
  • finalising its proposal to adopt ISSA 5000 General Requirements for Sustainability Assurance Engagements in Australia; and
  • developing a possible local pronouncement to supplement the final ISSA 5000 under the Australian reporting framework.

 

The AUASB is committed to conducting extensive outreach to ensure broad stakeholder input. Beginning in April, AUASB Roundtable discussions will be held in Melbourne, Brisbane, Perth, Sydney, and online.

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AUASB Consultation Paper on Assurance over Climate and Other Sustainability Information

The AUASB has released a Consultation Paper on Assurance over Climate and Other Sustainability Information. The Consultation Paper seeks high-level information and feedback to assist the AUASB in:

  • developing a proposed model for phasing in assurance over mandatory climate information;
  • a proposal to adopt ISSA 5000 General Requirements for Sustainability Assurance Engagements in Australia; and
  • developing a possible local pronouncement to supplement the final ISSA 5000 under the Australian reporting framework.

 

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AUASB highlights for meeting 142 now available

Highlights for AUASB Board Meeting 142 on 13 March 2024 now available, click here to view.

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Short video on AUASB’s Consultation on IAASB ED as a result of revisions to PIE definitions

The AUASB has released a short video on the key proposed revisions in the AUASB Consultation Paper on IAASB ED as a result of revisions to PIE definitions. The comment period for the AUASB Consultation Paper closes on 25 March 2024, click here to send a submission. 

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The March 2024 AUASB Newsletter is now available

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

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Public Agenda and Papers are now available for AUASB meeting 142

The Publc Agenda and Papers for AUASB meeting 142 to be held on 13 March 2024 are now available. Public gallery attendance will be by videoconference only.  Members of the public wishing to join the public sessions must register their interest

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Resources

Open for Comment

AUASB Consultation Paper on IAASB Exposure of the IAASB’s Proposed ISSA 5000 General Requirements for
Sustainability Assurance Engagements; and Proposed Conforming and Consequential Amendments to Other IAASB Standards

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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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