Australian Government
Auditing and Assurance Standards Board
No. | ED Title | Issue Date | Close Date | Submissions |
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Title | Issue Date | Comment Close Date | Submissions | |
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 |
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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 |
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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 | ||
29 November 2022 | 31 March 2023 | |||
Expanding Key Audit Matters beyond listed entities | December 2022 | 31 March 2023 |