Auditing and Assurance Standards BoardTime 2021-10-01 16:08:34
Web Name: Auditing and Assurance Standards Board
Description:Australian Government Auditing and Assurance Standards Board Audits of Less Complex Entities Access support materials pertaining to audits of Less Complex Entities here. Access Now Work Program Here you will find the latest updates pertaining to the AUASB's Work Program. View here COVID-19 Guidance We have compiled a list of AUASB, government, and industry resources related to the impacts of COVID-19 on financial reporting. View more The AUASB has issued six revised standards and pronouncements following its September 2021 meeting The AUASB has revised the following pronouncements which are available on the AUASB Website and AUASB Standards Digital Portal: ASA 101 Preamble to AUASB Standards ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit ASA... More New Five-Minute Guides to the new and revised AUASB Quality Management Standards The AUASB is developing a range of implementation support materials for the new and revised AUASB Quality Management Standards. First up is a series of Five-Minute Video Guides introducing each of the key elements practitioners need to know. More GS 010 Responding to Questions at an Annual General Meeting has been updated and reissued GS 010 has been significantly enhanced to provide additional guidance on how to respond to questions auditors may receive at an Annual General Meeting (AGM). More AUASB releases Consultation Paper for Audits of Less Complex Entities The AUASB has released a Consultation Paper seeking public comment by 14 January 2022 on the IAASB’s new stand-alone standard for Audits of Financial Statements of Less Complex Entities, as well as Consideration of Possible Alternative Options for Australian LCE Audits. More Australian Government Auditing and Assurance Standards Board Commonwealth of Australia. With the exception of the Commonwealth Coat of Arms and where otherwise noted, this work is licensed under the CC BY 4.0 licence.
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