The AUASB issues Explanatory Guides to provide additional information about specific aspects of a standard(s). Explanatory Guides are not Guidance Statements and similarly do not establish or extend requirements for the performance of engagements under the AUASB Standards.
|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|