Auditing and Assurance Standards Board

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Audits of Less Complex Entities

Access support materials pertaining to audits of Less Complex Entities here.

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Work Program

Here you will find the latest updates pertaining to the AUASB's Work Program.

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COVID-19 Guidance

We have compiled a list of AUASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.

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Latest News

IAASB releases Draft standard for Audits of Less Complex Entities

The IAASB has developed a new draft standard for the audit of a Less Complex Entity ( ED ISA-LCE )  Find out more about the AUASB’s plan to support the IAASB’s consultation on this draft new standard which will occur...

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New resources and answers to commonly asked questions about implementing the new AUASB Quality Management Standards

Looking for resources and answers to some commonly asked questions about implementing the new AUASB Quality Management Standards?  Check out our new dedicated Quality Management Standards page on the AUASB website

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Reminder: Request for Comments on AUASB Exposure Drafts ED 02/21 and ED 03/21

Reminder The AUASB seeks public comment on the following Exposure Drafts

  • ED 02/21 Proposed Auditing Standard ASA 101 Preamble to AUASB Standards ; and
  • ED 03/21 Proposed Auditing Standard ASA 2021-2 Amendments to Australian Auditing Standard ASA 560 Subsequent Events

The closing date for public comment on both Exposure Drafts is 30 July 2021

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