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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.

Title Issue Date
Basis for Conclusions: ASA 250 and ASA 2017-2 May 2018
Basis for Conclusions: ASA 701 Jun 2017
Basis for Conclusions: Enhanced Auditor Reporting and related Auditing Standards Dec 2015
Basis for Conclusions: ASAE 3420 Jun 2014
Basis for Conclusions: ASAE 3410 Jun 2014
Basis for Conclusions: ASAE 3402 Jun 2014
Basis for Conclusions: ASAE 3000 Jun 2014
Basis for Conclusions: ASA 610 and ASA 2013-2 Nov 2013
Basis for Conclusions: ASAE 3450 Nov 2012
Basis for Conclusions: ASAE 3420 Nov 2012
Basis for Conclusions: ASAE 3410 Jun 2012
Basis for Conclusions: ASRS 4450 May 2012