AUASB Bulletins

AUASB Bulletins are issued to raise a general awareness of matters that are of interest to auditors and assurance practitioners. They do not provide authoritative guidance and do not amend existing Australian Auditing Standards and Guidance Statements.

Title	Issue Date
AUASB Bulletin Audit Implications of the Consolidated Entity Disclosure Statement	Jul 2024
What not-for-profit entities need to know about the differences between an audit or review	Jul 2023
A uditing Fundraising Revenue of Not-for-Profit Entities in a Digital Age	Apr 2023
Evaluating the Reliability of Data obtained for Use in Audit Technology Tools	Nov 2022
ASA 315 and the Auditor’s Responsibilities for General IT Controls	Jun 2022
Quality Management Standards - Enhancing Audit Quality	May 2022
Integrity of Data Obtained for the Purpose of an Audit of a Financial Report	Aug 2021
The Consideration of Cyber Security Risks in an Audit of a Financial Report	May 2021
Internal Audit – Impact of Direct Assistance Prohibition on Group Audits	May 2015
Professional Scepticism in an Audit of a Financial Report	Aug 2012
Applying the Auditing Standards on Audits of Smaller Entities in Australia and New Zealand	Jun 2012