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No.	ED Title	Issue date	Comment close date	Submissions
IAASB Less Complex Entities	IAASB Less Complex Entities	20 May 2019	31 Aug 2019
ED 01/19	ASRE 2410	16 May 2019	28 Aug 2019
ED 01/18	Proposed Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement Extra	07 Aug 2018	15 Oct 2018	Deloitte KPMG UNSW ACAG IIA
ED 02/18	Proposed Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards Extra	07 Aug 2018	15 Oct 2018
ED 03/18	Proposed Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures Extra	07 Aug 2018	15 Oct 2018	IPA ACAG CPA Australia KPMG PwC EY
ED 04/18	Proposed ASA 2018-2 Amendments to Australian Auditing Standards Extra	07 Aug 2018	15 Oct 2018
ED 01/17	Proposed Standard on Assurance Engagements ASAE 3500 Performance Engagements	22 May 2017	21 Jul 2017	ACAG EY CPA Australia
ED 05/16	Proposed Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report	22 Dec 2016	15 Mar 2017	Deloitte KPMG EY CPA Australia
ED 06/16	Proposed Auditing Standard ASA 2016-1 Amendments to Australian Auditing Standards	22 Dec 2016	15 Mar 2017	Deloitte EY CPA Australia
ED 07/16	Proposed Auditing Standard ASA 2016-2 Amendments to Australian Auditing Standards	22 Dec 2016	23 Jan 2017
ED 04/16	Proposed Standard on Assurance Engagements ASAE 3100 Compliance Engagements	22 Aug 2016	19 Oct 2016	KPMG EY ACAG CPA Australia CA ANZ PwC Deloitte
ED 03/16	Proposed Auditing Standard ASA 810 Engagements to Report on Summary Financial Statements	14 Jul 2016	15 Aug 2016	EY Deloitte CPA Australia CA ANZ IPA KPMG PwC
ED 02/16	Proposed Auditing Standard ASA 805 Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement	Jun 2016	18 Jul 2016	EY Deloitte PwC KPMG
ED 01/16	Proposed Auditing Standard ASA 800 Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks	Jun 2016	18 Jul 2016	PwC William Buck Deloitte KPMG EY
ED 03/15	Proposed Auditing Standard ASA 2015-3 Amendments to Australian Auditing Standards	23 Oct 2015	23 Nov 2015	CA ANZ EY Deloitte CPA Australia IPA
ED 02/15	Explanatory Memorandum Exposure Draft ED 02/15: The Auditor’s Responsibilities Relating to Other Information and Related Conforming Amendments	12 Jun 2015	10 Aug 2015	CPAA & CA ANZ Deloitte EY IPA KPMG Pitcher Partners PwC
ED 02/15	Proposed Auditing Standard ASA 720 The Auditor’s Responsibilities Relating to Other Information	12 Jun 2015	10 Aug 2015
ED 02/15	Proposed Auditing Standard ASA 2015-2 Amendments to Australian Auditing Standards	12 Jun 2015	10 Aug 2015
ED 01/15	Explanatory Memorandum Exposure Draft: Reporting on Audited Financial Reports–New and Revised Auditor Reporting Standards and Related Conforming Amendments	30 Apr 2015	30 Jun 2015	AFS & Associates Pty Ltd ACAG BDO D Azoor Hughes Deloitte CPAA & CA ANZ KPMG Pitcher Partners [confidential] Regnan EY IPA BlackRock
ED 01/15	Proposed Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report	30 Apr 2015	30 Jun 2015
ED 01/15	Proposed Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report	30 Apr 2015	30 Jun 2015
ED 01/15	Proposed Auditing Standard ASA 705 Modifications to the Opinion in the Independent Auditor's Report	30 Apr 2015	30 Jun 2015
ED 01/15	Proposed Auditing Standard ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report	30 Apr 2015	30 Jun 2015
ED 01/15	Proposed Auditing Standard ASA 570 Going Concern	30 Apr 2015	30 Jun 2015
ED 01/15	Proposed Auditing Standard ASA 260 Communication With Those Charged With Governance	30 Apr 2015	30 Jun 2015
ED 01/15	Proposed Auditing Standard ASA 2015-1 Amendments to Australian Auditing Standards	30 Apr 2015	30 Jun 2015

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