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
What not-for-profit entities need to know about the differences between an audit or review Jul 2023
Auditing Fundraising Revenue of Not-for-Profit Entities in a Digital Age 
Apr 2023
Updated Version - Supporting Auditors in Enhancing Audit Quality Dec 2022
Evaluating the Reliability of Data obtained for Use in Audit Technology Tools Nov 2022
Auditor’s considerations in times of changing and uncertain economic conditions Jun 2022
ASA 315 and the Auditor’s Responsibilities for General IT Controls Jun 2022
Quality Management Standards - Enhancing Audit Quality May 2022
Supporting Auditors In Enhancing Audit Quality Dec 2021
ASA 315: Scalability Considerations for Audits of Less Complex Entities  Nov 2021
Integrity of Data Obtained for the Purpose of an Audit of a Financial Report Aug 2021
Extended External Reporting (EER) Assurance Guidance Aug 2021
The Consideration of Cyber Security Risks in an Audit of a Financial Report May 2021
Audit considerations on the removal of special purpose financial statements for certain for-profit private sector entities Apr 2021
Revised ASA 540 Auditing Accounting Estimates and Related Disclosures Dec 2019
Auditor's Responsibilities and the Financial Reporting Framework Jul 2019
(Updated Apr 2021)
Updated Version: Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2 - Version 2 May 2019
Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB Practice Statement 2 Dec 2018
Internal Audit – Impact of Direct Assistance Prohibition on Group Audits May 2015
Auditing Considerations in a Prolonged Uncertain Economic Environment Aug 2012
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
Standard Business Reporting and XBRL: Information for Audit and Assurance Practitioners Jun 2010
Auditing Considerations in an Uncertain Economic Environment Apr 2009
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