Audit evidence and specific considerations for certain items

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Use the filters below to search for more information on Australian Standards on Auditing, Assurance, Review Engagements and Related Services. The standards are categorised by type of standard and numerical order. Information is available on the following topics for each standard:

  • Summary – an overview of the standard’s key requirements
  • Developments  and history – summarising the history of the standard and any recent developments
  • Compared to IAS – lists the key differences to equivalent IAASB standards
  • Questions & Answers – from Reporting & Assurance News
  • Articles – includes relevant Charter articles

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