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Framework for Assurance Engagements

The Framework for Assurance Engagements:

  • Defines and describes the elements and objectives of an assurance engagement;
  • Identifies engagements to which Australian Auditing Standards, Standards on Review Engagements and Standards on Assurance Engagements  apply; and
  • Distinguishes assurance engagements from other engagements.

The Framework provides a frame of reference for:

  • The AUASB in its development of pronouncements    
  • Assurance practitioners; and
  • Others involved with assurance engagements, including the intended users of an assurance report and the responsible party. 

The Framework for Assurance Engagements does not itself establish requirements for the performance of audit, review, assurance or related service engagements.  Accordingly, the Framework for Assurance Engagements is not issued for the purposes of the Corporations Act 2001.

The Framework for Assurance Engagements listed here has been superseded. The current Framework for Assurance Engagements can be found in the Pronouncements section of this website.

Title. Issue Date
Framework for Assurance Engagements 27 Jun
2007