Submissions by the AUASB

Submissions to IAASB

Title Date
AUASB Submission on the IAASB's Proposed ISRE 2410 (Revised) Review of Interim Financial Information Performed by the Independent Auditor of the Entity's Annual Financial Statements 3 Sep 2026
AUASB Submission on the IAASB's ISA 540 (Revised) Post-Implementation Survey 15 Jun 2026
AUASB Submission on the IESBA and IAASB Joint Stakeholder Survey 15 May 2026
AUASB Submission on the IAASB’s Proposed Narrow‐Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project 14 Jul 2025

AUASB Submission on the IAASB’s Proposed ISA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs

3 Jun 2024

AUASB Submission on the Proposed Narrow Scope Amendments to ISQMs, ISAs, 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 

8 Apr 2024

AUASB Submission on the IAASB’s Proposed ISSA 5000 General Requirements for Sustainability Assurance Engagements; and Proposed Conforming and Consequential Amendments to Other IAASB Standards

1 Dec 2023
AUASB Submission on the IAASB’s Proposed International Standard on Auditing ISA 570 (Revised), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs 24 Aug 2023

Submissions to other bodies

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