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The AUASB offers a range of documents and publications free on this website as well as publications which are only available to purchase.

AUASB Newsletter
The AUASB Newsletter provides a snapshot of developments at the AUASB and in international assurance standard setting.

Auditor Reporting FAQs
The Frequently Asked Questions (FAQs) are intended to assist auditors, directors, audit committee members, chief financial officers and other stakeholders in understanding the enhanced auditor reporting requirements.

AUASB Due Process Framework
The Due Process Framework for Developing, Issuing and Maintaining AUASB Pronouncements and Other Publications (the Due Process Framework) sets out the principles for how AUASB Standards, guidance and other publications are created and updated. The Due Process Framework is designed to ensure that, consistent with the AUASB’s functions set out in the Australian Securities and Investments Commission Act 2001, and in line with the AUASB Strategy, AUASB pronouncements and publications are developed, issued and maintained with proper regard to the public interest, are principles-based, of a high quality, clearly stated and concise’ and meet the needs of stakeholders.

Explanatory Guides
The AUASB issues Explanatory Guides to provide additional information about specific aspects of a standard(s). Explanatory Guides are not Guidance Statements and similarly do not establish or extend requirements for the performance of engagements under the AUASB Standards.

AUASB Bulletins
AUASB Bulletins are issued to raise a general awareness of matters that are of interest to auditors and assurance practitioners. They do not provide authoritative guidance and do not amend existing AUASB Standards or Guidance Statements.

Basis for Conclusions
Whenever the AUASB has made decisions on substantive matters relating to the development of a standard, details of the matter, the options considered and the reasons supporting the conclusions made are documented in a Basis for Conclusions document.

Other Publications
The AUASB may also issue other publications, either in its own right or jointly with other bodies, on the auditing and assurance implications of emerging issues.

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