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Auditing and Assurance Standards (AUSs)

The Auditing and Assurance Standards listed here have been withdrawn or replaced. The attached Mapping Document links them to the pronouncements that have replaced them, where applicable. Should you require access to a Standard that has been withdrawn, please contact the AUASB on email: enquiries@auasb.gov.au or telephone: (03) 8080 7445.

All current Auditing and Assurance Standards can be found in the Pronouncements section of this website.

No. Title 
Issue date 
AUS 102 Foreword to Australian Auditing and Assurance Standards and Guidance Statements Jan 2002
AUS 104 Glossary of Terms
Jul 2002
AUS 106 Explanatory Framework for Standards on Audit and Audit Related Services Nov 2001
AUS 108 Framework for Assurance Engagements Jun 2004
AUS 110 Assurance Engagements other than Audits or Reviews of Historical Financial Information Jun 2004
AUS 202 Objective and General Principles Governing an Audit of a Financial Report Jul 2002
AUS 202 Objective and General Principles Governing an Audit of a Financial Report Feb 2004
AUS 204 Terms of Audit Engagements Jun 2000
AUS 206 Quality Control for Audit Work Jul 2002
AUS 206 Quality Control for Audits of Historical Financial Information Jun 2004
AUS 208 Documentation Jul 2002
AUS 210 The Auditor's Responsibility to Consider Fraud and Error in an Audit of a Financial Report Jan 2002
AUS 210 The Auditor's Responsibility to Consider Fraud in an Audit of a Financial Report Jun 2004
AUS 212 Other Information in Documents Containing Audited Financial Reports Oct 1995
AUS 214 Auditing in a CIS Environment Oct 1995
AUS 218 Consideration of Laws and Regulations in an Audit of a Financial Report Jan 2002
AUS 302 Planning Oct 1995
AUS 304 Knowledge of the Business Jul 2002
AUS 306 Materiality and Audit Adjustments Jun 2001
AUS 402 Risk Assessments and Internal Controls Jul 2002
AUS 402 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatements Feb 2004
AUS 404 Audit Implications Relating to Entities Using a Service Entity Jul 2002
AUS 406 The Auditor's Procedures In Response to Assessed Risks Feb 2004
AUS 502 Audit Evidence Oct 1995
AUS 502 Audit Evidence Feb 2004
AUS 504 External Confirmations Jul 2002
AUS 506 Existence and Valuation of Inventory Jul 2002
AUS 508 Inquiry Regarding Litigation and Claims Jul 2002
AUS 510 Initial Engagements - Opening Balances Jul 2002
AUS 512 Analytical Procedures Oct 1995
AUS 514 Audit Sampling and Other Selective Testing Procedures Apr 1998
AUS 516 Audit of Accounting Estimates Oct 1995
AUS 518 Related Parties Jul 2002
AUS 520 Management Representations Jul 2002
AUS 522 Audit Evidence Implications of Externally Managed Assets of Superannuation, Provident or Similar Funds(withdrawn for periods commencing on or after 1 July 2008) Oct 1995
AUS 524 The Auditor's Use of the Work of the Actuary and the Actuary's Use of the Work of the Auditor in Connection with the Preparation and Audit of a Financial Report Jul 2002
AUS 526 Auditing Fair Value Measurements and Disclosures Sep 2002
AUS 602 Using the Work of Another Auditor Jul 2002
AUS 604 Considering Work of Internal Auditing Oct 1995
AUS 606 Using the Work of an Expert Jul 2002
AUS 702 The Audit Report on a General Purpose Financial Report Mar 2002
AUS 704 Comparatives Jul 2002
AUS 706 Subsequent Events Oct 1995
AUS 708 Going Concern Jul 2002
AUS 710 Communication with Management on Matters Arising from an Audit May 1999
AUS 802 The Audit Report on Financial Information Other than a General Purpose Financial Report May 2002
AUS 804 The Audit of Prospective Financial Information 
(withdrawn effective 19 Feb 2014) 
Jul 2002
AUS 806 Performance Auditing Jul 2002
AUS 808 Planning Performance Audits Oct 1995
AUS 902 Review of Financial Reports
(withdrawn effective 1 Oct 2008)
Jul 2002
AUS 904 Engagements to Perform Agreed-upon Procedures
(withdrawn effective 1 Oct 2011)
Jul 2002