Explanatory Guides

The AUASB issues Explanatory Guides to provide additional information about specific aspects of a standard(s), such as the deliberations undertaken by the AUASB when assessing their need and purpose. Explanatory Guides do not establish or extend requirements for the performance of engagements under the AUASB Standards.

Title Issue Date
Explanatory Guide: Opening Balances May 2012
Explanatory Guide: ASRS 4450 May 2012
Explanation of the Impact on the Auditor’s Report of Changes to the Financial Reporting Framework Sep 2010
Explanatory Guide: ASRE 2415 Jun 2010
Explanatory Guide: Auditor’s Reports Feb 2010
Explanatory Guide: Review Engagements Aug 2008
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