The AUASB has released an updated version of Guidance Statement GS 023 Special Considerations – Public Sector Engagements (GS 023) which includes further application and explanatory material to support public sector auditors in applying Auditing Standard ASA 570 Going Concern to public sector engagements. GS 023 is to be read and applied together with ASA 570
MoreThe AUASB has issued for public comment Exposure Draft ED 02/22 Proposed Conforming and Consequential Amendments to the other AUASB Standards to align to the IAASB Other Standards. The closing date for public comment is 22 August 2022.
The AUASB is seeking feedback from stakeholders on proposed conforming and consequential amendments to the other AUASB Assurance Standards which will align their terminology relating to Ethical and Quality Management requirements with that used in the IAASB’s other standards.
MoreThe AUASB has issued an updated version of GS 16 Bank Confirmation Requests which has been revised to reflect the increase in the use of electronic confirmations by auditors.
MoreAccess support materials pertaining to audits of Less Complex Entities here.
Access NowHere you will find the latest updates pertaining to the AUASB's Work Program.
View hereWe have compiled a list of AUASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.
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