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Roundtables: Have your say on Exposure Drafts ASA 315 and ASA 540

These roundtable discussions will give attendees the opportunity to share their views and insights into two recently released Exposure Drafts.

Proposed Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement

We are seeking feedback from stakeholders to inform us in developing our response to the IAASB on their equivalent exposure draft.

Exposure Drafts 01/18 and 02/18 include proposed revisions to ASA 315 Identifying and Assessing the Risks of Material Misstatement and conforming and consequential amendments to other related standards as a result of the proposed changes to ASA 315.

Further information

Proposed Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures

Exposure Drafts 03/18 and 04/18 include proposed revisions to ASA 540 Auditing Accounting Estimates and Related Disclosures and conforming and consequential amendments to other related standards as the result of changes approved by the IAASB to the equivalent international standard ISA 540 (revised).

Further information

Event details

Location Date Time
Perth Thu 20 Sep 12.45 for 1.00-5.00 pm Register
Hobart Tue 25 Sep 1.15 for 1.30-4.30 pm Register
Canberra Wed 3 Oct 8.45 for 9.00 am – 1.00 pm Register
Brisbane Wed 10 Oct 12.45 for 1.00-5.00 pm Register
Sydney Thu 11 Oct 8.45 for 9.00 am – 1.00 pm Register
Melbourne Fri 12 Oct 8.45 for 9.00 am – 1.00 pm Register

Your feedback is important to us so that we can continue to develop, issue and maintain, high-quality Australian auditing standards and guidance that meet your needs and enhance audit consistency and quality.

Stakeholders are requested to provide their written feedback on the Exposure Drafts via the AUASB website by 15 October 2018.

Please direct any queries relating to these exposure drafts to the AUASB via enquiries@auasb.gov.au.