Standards & Guidance

The AUASB is an independent statutory board of the Australian Government established under section 227A of the Australian Securities and Investments Commission Act 2001, as amended (ASIC Act), whose functions include:

(a) making auditing standards under section 336 of the Corporations Act 2001;
(b) formulating auditing and assurance standards for other purposes; and
(c) formulating guidance on auditing and assurance matters.

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