Related Services

Standards on Related Services establish requirements and provide application and other explanatory material on the responsibilities of an assurance practitioner, when engaged to undertake engagements other than assurance engagements covered by Australian Auditing Standards, Standards on Review Engagements or Standards on Assurance Engagements.

Click on the “Notes” links to access:

  • Basis of Conclusions and
  • Other Guidance
No.                  Title Notes         Approval Date Operative Date
ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings Guidance 1 Jul
2013
1 Jul
2013*
ASRS 4400 Agreed-Upon Procedures Engagements Basis Conclusion 11 Sep
2020
1 Jan
2022*
early 
adoption
permitted
ASRS 4450 Comfort Letter Engagements

Basis Conclusion

Explanatory Guide

30 May 2012 1 Jul
2013*

* Operative for engagements commencing on or after the dates shown in the table above.

 

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