AUASB Guidance Statements Coming Soon - Please use PDF versions available on AUASB website   

AUASB Guidance Statements provide guidance to assist an auditor or assurance practitioner to fulfil the objectives of an audit or assurance engagement.  They include explanatory details and suggested procedures on specific matters for the purposes of understanding and complying with AUASB standards.

AUASB Guidance Statements do not prescribe or create requirements, establish new principles or amend existing AUASB standards.