Research Reports

The AUASB publishes reports on research relevant to auditing and assurance standard-setting and audit quality. The following Research Reports have been published.

No.	Title	Publication Date
-	Preparedness of Australian Auditors for Assuring Climate-related Disclosures (a Summary is also available)	Jun 2026
-	AASB-AUASB Joint Research Report: Preparedness of ASX-listed entities for climate-related reporting and assurance requirements	July 2025
13	AUASB Research Report 13: USYD - Deakin- AUASB Sustainability assurance research workshop: Overviews of research projects to inform the AUASB’s work programme.	April 2025
12	AUASB Research Report 12: Understanding and evaluating the effectiveness of ASA 720, The Auditor’s Responsibilities Relating to Other Information, and its role in the current environment.	July 2024
11	AUASB Research Report 11: State of Assurance Choices for Medium Sized Australian Charities	July 2024
10	AUASB Research Report 10: Deakin-AUASB Sustainability Assurance Research Workshop	Dec 2023
-	AASB-AUASB Joint Research Report: Trends in Climate Related Disclosures and assurance in the Annual Reports of ASX-listed entities	Nov 2023
-	AASB-AUASB Joint Research Report: Australian Listed Entities: Recognised intangible assets and key audit matters	May 2023
-	AASB-AUASB Joint Research Report: Climate-related disclosures and assurance in the annual reports of ASX-listed companies	Dec 2022
9	AUASB Research Report 9: Perceptions of Audit Quality by Audit Committee Chairs in Australia	Dec 2022
8	AUASB Research Report 8: ANCAAR - AUASB Research and Regulation Workshop	Oct 2022
7	AUASB Research Report 7: A Literature Review on the Reporting and Assurance of Climate-related and Other Non-financial Information	May 2022
6	Audit Quality in Australia: The Perspective of Audit Committee Chairs (2nd Report)	Feb 2021
5	AUASB Research Report 5: COVID-19 Snapshot of Auditor Reporting in Australia	Dec 2020
4	AUASB Research Report 4: The Provision of Non-Audit Services by Audit firms in Australia	Dec 2019
3	AUASB Research Report 3: Audit Market Structure and Competition in Australia: 2012 – 2018, authored by Professor Elizabeth Carson	Oct 2019
2	Audit Quality in Australia: The Perspectives of Professional Investors	Apr 2019
1	Audit Quality in Australia: The Perspective of Audit Committee Chairs	Sep 2018