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OUTPUT STRUCTURE

The AUASB’s standards, exposure drafts and consultation papers issued in 2019-20 are listed in the table below.

Standards

ASA 102

Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (December 2019)

ASA 315

Identifying and Assessing the Risks of Material Misstatement (February 2020)

ASA 2020-1

Amendments to Australian Auditing Standards (March 2020) [NB: Conforming Amendments to reflect the updated version of ASA 315]

GS 005

Evaluating the Appropriateness of a Management’s Expert’s Work (March 2020)

ASRE 2410

Review of a Financial Report Performed by the Independent Auditor of the Entity (June 2020)

GS 009

Auditing Self-Managed Superannuation Funds (June 2020)

ASA 2020-2

Amendments to Australian Auditing Standards made under Section 336 of the Corporations Act 2001 (June 2020) [NB: Conforming Amendments to reflect the updated version of APES 110 issued by the APESB]

Exposure Drafts and Consultation Papers

ED 01/20

Proposed Stabdard on Related Services ASRS 4400 Agreed-Upon Procedures Engagements (February 2020)

Consultation Paper on ED ISA 600

Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors); and Proposed Conforming and Consequential Amendments to Other Auditing Standards (June 2020)

AUASB Publications

AUASB Bulletin on Auditor’s Responsibilities and the Financial Reporting Framework (July 2019)

AUASB Research Report 3: Audit Market Structure and Competition in Australia 2012 – 2018 (October 2019)

AUASB Research Report 4: The Provision of Non-Audit Services by Audit firms in Australia 2012 – 2018 (December 2019)

AUASB Bulletin on ASA 540 Auditing Accounting Estimates and Related Disclosures (December 2019)

AUASB Bulletin on The Revised Code of Ethics and the Auditor’s Report (February 2020)

AASB−AUASB Joint FAQ The Impact of Coronavirus on Financial Reporting and the Auditor’s Considerations (March 2020)

The Impact of COVID-19 on Going Concern and Related Assessments - Joint Publication by the AASB and AUASB (May 2020)

AUASB Authoritative Pronouncements can be accessed via
www.auasb.gov.au/Pronouncements.aspx.

The AUASB’s Technical Work Programs can be accessed via

https://www.auasb.gov.au/About-the-AUASB/AUASB-Strategy-and-Corporate-Plan.aspx.