Example Guides

Title Issued By Date       
Example Controls and Audit Procedures relating to Fundraising Revenue AUASB April 2023
Example Auditor's Report Templates AUASB April 2023

Australian Publications

Title Issued By Date       
What not-for-profit entities need to know about the differences between an audit or review AUASB Jul 2023
Auditing Fundraising Revenue of Not-for-Profit Entities in a Digital Age  AUASB Apr 2023
New sustainability guide for not-for-profits and charities CA ANZ Nov  2022
Evaluating the Reliability of Data obtained for Use in Audit Technology Tools AUASB Nov  2022
AASB  Discussion paper - Development of Simplified Accounting Requirements (Tier 3 Not-for-Profit Private Sector Entities) AASB Sep 2022
Charities - a guide to financial reporting and assurance requirements CPA Aug 2022
Audit and Review Report Templates * ACNC Oct   2022
ASA 315 and the Auditor’s Responsibilities for General IT Controls AUASB June 2022
How charities and not-for-profits can gain an edge in reporting CA ANZ Nov  2021
ASA 315: Scalability Considerations for Audits of Less Complex Entities  AUASB Nov 2021

* The audit report templates have been reviewed periodically by the AUASB


Information to be found in external publications provided by third parties , has been produced without editorial control or contributions by the AUASB. Any opinions, advice, statements, services, offers or other information or content made available within these publications remain those of the respective author(s) and the AUASB is not responsible for any material posted by third parties. If viewing any of these publications as a source of advice, the AUASB strongly recommends that you seek professional advice prior to taking any action.


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