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Submissions by the AUASB

Submissions to IAASB

Title	Date
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
AUASB Submission on the IAASB’s Exposure Draft - Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for Audits of Financial Statements of Less Complex Entities	2 May 2023
AUASB Submission on the IAASB's Proposed International Standard on Auditing ISA 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs	19 Apr 2023
AUASB Submission on the IAASB's Proposed Strategy and Work Plan for 2024-2027	11 Apr 2023
AUASB Submission on IAASB Exposure Draft Proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised) in response to recent revisions to the IESBA Code	3 Oct 2022
AUASB Submission on the IAASB’s Exposure Draft of proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities	31 Jan 2022

Title	Date
AUASB Submission on the IAASB’s Exposure Draft of proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities	31 Jan 2022

Submissions to other bodies

Title	Date
Submission to the Parliamentary Joint Committee on Corporations and Financial Services (PJC) Inquiry into Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consultancy Industry	5 Oct 2023
AASB and AUASB joint submission on International Sustainability Standards Board’s Exposure Drafts on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures	28 Jul 2022