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The AUASB supports all activities that promote continuous improvement in audit quality, transparency and professional conduct across the auditing profession.

The AUASB’s due processes and ongoing collaboration with other regulatory, standard, and disciplinary bodies support our activities to undertake standard setting activities in the public interest. Our contributions to audit quality are evidence-based and supported by current Australian facts and relevant research wherever possible.

We look forward to making a valuable contribution to this inquiry by the Parliamentary Joint Committee.

About the Auditing and Assurance Standards Board: 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

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