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Exposure Drafts

No. ED Title Issue Date Close Date Submissions




Discussion Papers


Title Issue Date Comment Close Date 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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