AUASB Meeting 152 is to be held on Tuesday 10 September 2024

The Public Agenda and Papers for AUASB Meeting 152 to be held on Tuesday 10 September 2024 is now available.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Monday 9 September 2024, by emailing [email protected], detailing:

Positions Vacant on the Auditing and Assurance Standards Board for 2025

Two vacancies currently exist for appointment as a part-time member of the Auditing and Assurance Standards Board (AUASB), starting on 1 January 2025.

AUASB Meeting 151 is to be held on Tuesday 6 August 2024

The Public Agenda and Papers for AUASB Meeting 151 to be held on 6 August 2024 is now available.

Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by COB Monday 5 August 2024, by emailing [email protected], detailing:

AUASB Research Report 12: Understanding and evaluating the effectiveness of ASA 720, The Auditor’s Responsibilities Relating to Other Information, and its role in the current environment.

The AUASB has issued a Research Report authored by Dr Dale Fu and Professor Roger Simnett on the reporting practices and effectiveness of revisions to ASA 720, The Auditor’s Responsibilities Relating to Other Information.  

AUASB Research Report 11: State of Assurance Choices for Medium Sized Australian Charities

The AUASB has issued a Research Report authored by AUASB Scholar Dr Yitang (Jenny) Yang on the assurance choices made by a sample of medium-sized charities registered with the Australian Charities and Not-for-profits Commission (ACNC) for the 2018 reporting period.  

Audit Implications of the Consolidated Entity Disclosure Statement

The AUASB today released a Bulletin providing guidance on the audit implications of the new Consolidated Entity Disclosure Statement (CEDS).  The CEDS is required to be included in annual financial reports of public companies prepared under Chapter 2M of the Corporations Act 2001 from financial years commencing 1 July 2023 (i.e. years ending 30 June 2024). 

For more information see AUASB Bulletin Audit Implications of the Consolidated Entity Disclosure Statement.

Open for Comment

Access Consultation Papers content on Open For Comment here.

Sustainability & Other Extended External Reporting (EER) Assurance

Access support materials pertaining to sustainability & other extended external reporting (EER) assurance here.

Audit Quality

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Technology

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Quality Management Standards

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Not for Profit

Access support materials pertaining to not for profit here.