Auditing & Assurance Standards Board
Board in Melbourne

AUDITING AND ASSURANCE STANDARDS BOARD Developing high quality standards and related guidance for auditors and providers of other assurance services. The Technical Director will lead the development and delivery of AUASB standard setting projects. The AUASB will then review the project proposal and make a decision as to whether the project is worthwhile and should be placed on its agenda (work program). Annual Consultative Meeting The annual AUASB Consultative Meeting brings together a cross section of interest groups to amplify their involvement in the standard setting process. Your input will aid the IAASB in determining what is needed to confront stakeholder’s needs, including standard setting and other feasible actions. Standards on Review Engagements establish requirements and produce application and other explanatory material on the responsibilities of an auditor, or assurance practitioner, when engaged to undertake a review engagement and on the form and content of the auditor’s, or assurance practitioner’s, review report. Standards on Assurance Engagements establish requirements and produce application and other explanatory material for undertaking and reporting on assurance engagements other than audits or reviews of historical financial information covered by Australian Auditing Standards or Standards on Review Engagements. Standards on Related Services establish requirements and bear 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. There are no processing charges for requests for access to documents containing only personal information about you. The Auditing and Assurance Standards Board (AUASB) is an independent, statutory agency of the Australian Government, responsible for developing, issuing and maintaining auditing and assurance standards. The mission of the AUASB is to develop, in the public interest, lofty quality auditing and assurance standards and related guidance, as a means to enhance the relevance, reliability and timeliness of information provided to users of auditing and assurance services. Safe public interest oriented auditing and assurance standards are necessary to reinforce the credibility of the auditing and assurance processes for those who use financial and other information. AUASB Standards establish requirements and produce application and other explanatory material on the responsibilities of the auditor and the assurance practitioner, as appropriate, in audit, review, assurance and related services engagements. In the Labor in Progress section, you can find: This proposed Standard, which has been re titled AA 720 The Auditor’s Responsibilities Related to Other Information, deals with the auditor’s responsibilities relating to other information included in an entity’s annual report and its revision is part of the AUASB’s project on enhanced auditor reporting. The Auditing and Assurance Standards Board (AUASB) is an independent, statutory agency responsible for developing standards and guidance for auditors and providers of other assurance services. The Board meeting dates are listed below. AUASB Standards establish requirements and provide explanatory guidance on the responsibilities of the auditor and the assurance practitioner, as appropriate, when performing audits, reviews and other assurance engagements. Australian Auditing Standards confine requirements which the auditor must apply when conducting an audit or review in accordance with the standards, as well as related guidance. Standards on Review Engagements Standards on Review Engagements (acre) establish requirements and yield explanatory guidance on the responsibilities of an auditor, or assurance practitioner, when engaged to undertake a review engagement and on the form and content of the auditor’s, or assurance practitioner’s, review report. The Auditing and Assurance Standards Board is committed to providing a website that is accessible to the widest conceivable audience. AUASB Standards establish requirements and provide application and other explanatory material on the responsibilities of the auditor and the assurance practitioner, as appropriate, when performing audits, reviews, assurance or related services engagements. Panels labor with the AUASB staff to flourish agenda materials for consideration by the Board. A career with the AUASB offers an particular opportunity to assist with the development of Australian auditing and assurance standards and influence the development of international auditing standards.