Post Implementation Review – ASAE 3100 Compliance Engagements

Monday, April 4, 2022

The AUASB are undertaking a Post Implementation Review on ASAE 3100 Compliance Engagements (ASAE 3100) through targeted outreach sessions with key stakeholders.

ASAE 3100 was issued by the AUASB in February 2017 in clarity format.  The standard replaced ASAE 3100, issued by the AUASB in October 2008. This standard is explicitly linked to the current ASAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information issued by the AUASB in May 2017 which is based on the revised International equivalent standard issued by the IAASB in 2013.

If you have any relevant feedback on the application of ASAE 3100 the AUASB would appreciate hearing your views.  Please contact Marina Michaelides to share your insights by 29 April 2022.


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