Standards & Guidance

The AUASB is an independent, non-corporate Commonwealth entity 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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