Open for comment

Comment letters should be lodged with the AUASB via the 'Submit comments to AUASB' button. A PDF and Word document must be lodged; only PDF document will subsequently appear on this website, unless comments are marked as confidential. AUASB requires a Word document for internal use only.

 

Title Issue Date Comment Close Date

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

Additional Materials

What You Need to Know about Changes to the Fraud Audit Standard issued by the Canadian Auditing Standards

21 Februay 2024

21 May 2024

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

 

Subscribe for updates Subscribe