Standards on Related Services establish requirements and provide application and other explanatory material on the responsibilities of an assurance practitioner, when engaged to undertake engagements other than assurance engagements covered by Australian Auditing Standards, Standards on Review Engagements or Standards on Assurance Engagements.
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• Explanatory Guides
ASRS 4400
| Agreed-Upon Procedures Engagements to Report Factual Findings | Extra | 1 Jul
2013 | 1 Jul
2013* |
| ASRS 4400 | Agreed-Upon Procedures Engagements | Extra | 11 Sept 2020 | 1 Jan
2022*
early adoption permitted |
| ASRS 4450 | Comfort Letter Engagements | Extra | 30 May 2012 | 1 Jul
2013* |
* Operative for engagements commencing on or after the dates shown in the table above.