The Auditing and Assurance Standards Board (AUASB) is an independent, non-corporate Commonwealth entity of the Australian Government, responsible for developing, issuing and maintaining auditing and assurance standards.

Sound public interest-oriented auditing and assurance standards are necessary to reinforce the credibility of the auditing and assurance processes for those who use financial and other information. The AUASB standards are legally enforceable for audits or reviews of financial reports required under the Corporations Act 2001.

The AUASB’s role extends to liaison with other standards setters and participation in standard-setting initiatives.

AUASB Vision

AUASB Mission

Organisational Structure

Click here to view a diagram of the AASB-AUASB Organisational Structure as at 1 July 2023.

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