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Standards on Related Services

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

No.                  Title
Notes         Approval Date Operative Date
ASRS 4400
Agreed-Upon Procedures Engagements to Report Factual Findings Extra 1 Jul
1 Jul
ASRS 4400 Agreed-Upon Procedures Engagements Extra 11 Sept 2020 1 Jan
early adoption permitted
ASRS 4450 Comfort Letter Engagements Extra 30 May 2012 1 Jul

* Operative for engagements commencing on or after the dates shown in the table above.

Explanatory Guides