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Exposure Drafts

No. ED Title Issue Date Close Date Submissions
01/24

Proposed Revised Standard on Assurance Engagements ASAE 3500 Performance Engagements (ED 01/24)  

29 May 2024 30 July 2024

 

Discussion Papers

 

Title Issue Date Comment Close Date Submissions  

Consultation Paper: Exposure of the IAASB’s Proposed ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements; and Proposed Conforming and Consequential Amendments to Other ISAs

21 Feb 2024

21 May 2024

 

AUASB Consultation Paper - Assurance over Climate and Other Sustainability Information

20 March 2024 (Revised 4 April 2024)

3 May 2024

Click here to view submissions

 

AUASB Consultation Paper Exposure of the IAASB’s Proposed Narrow Scope Amendments to International Standards on Quality Management; International Standards on Auditing; and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

5 February 2024 25 March 2024  

AUASB Releases Consultation Paper on the IAASB’s Proposed ISSA 5000 General Requirements for Sustainability Assurance Engagements

Additional Materials

IAASB International Standard Sustainability Assurance 5000-FAQ

IAASB Webinar Assurance on Sustainability Reporting

Proposed ISSA 5000: The Application of Materiality by the Entity and the Assurance Practitioner FAQ

August 2023

10 November 2023

 

 

 

 
Consultation Paper Exposure of the IAASB’s Proposed
ISA 570 (Revised), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs
3 May 2023

14 August 2023

 
Consultation Paper Exposure of the IAASB’s Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE Group Audits)
15 February 2023 11 April 2023    

Audit Evidence Consultation Paper

 29 November 2022 31 March 2023  
Expanding Key Audit Matters beyond listed entities December 2022 31 March 2023  

 

 

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