Auditing Standards

Australian Auditing Standards establish requirements and provide application and other explanatory material on:

the responsibilities of an auditor when engaged to undertake an audit of a financial report, or complete set of financial statements, or other historical financial information; and
the form and content of the auditor’s report

Previous versions of Australian Auditing Standards can be found in the Archive section of this website.

Click on the “Notes” links to access:

Explanatory Guides
Basis for Conclusions or
Explanatory Statements

Auditing Standards Made Under Section 336 of the Corporations Act 2001

Quality Management for an Audit of a Financial Report and Other Historical Financial Information (Compiled)

27 Apr 2022 15 Dec 2023

Planning an Audit of a Financial Report (Compiled)

4 Feb
2020 15 Dec
2021

5 Dec
2018 15 Dec
2019

1 Dec 2015 15 Dec 2016

Auditing Standards Not Made Under the Corporations Act 2001

No.	Title	Notes	Approval Date	Operative Date*
ASA 805	Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement	Explanatory Statement	26 Jul 2016	15 Dec 2016
ASA 805	Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (Compiled)	30 May 2017	15 Dec 2016
ASA 810	Engagements to Report on Summary Financial Statements	Explanatory Guide	13 Sep 2016	15 Dec 2016

Amending Standards

No.	Title	Notes	Issue Date	Operative Date*
ASA 2013-1	Amending Standard to ASRE 2415 Review of a Financial Report – Company Limited by Guarantee	28 Mar 2013	1 Jul 2013
ASA 2013-2	Amendments to Australian Auditing Standards	11 Nov 2013	1 Jan 2014
ASA 2013-3	Amendments to Australian Auditing Standards	1 Jul 2013	1 Jul 2013
ASA 2015-1	Amendments to Australian Auditing Standards	Amendments to Australian Auditing Standards

5 Dec
2018
15 Dec
2019

3 Mar
2020
15 Dec
2021

* The operative date stipulates the date from which the standard is to be applied. For audits or reviews of financial reports, the operative date is stated in relation to a financial reporting period.

Unless otherwise stated in a standard, the auditor/assurance practitioner is permitted to apply a standard before the operative date specified therein. Where a standard is early adopted, all relevant conforming and consequential amendments must also be early adopted.

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