AUASB Guidance Statements

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.

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Financial Year 2021/22

Future Periods

By Reporting Period

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
GS 006	Electronic Publication of the Auditor's Report	Commencing 1 January 2010
GS 007	Audit Implications of the Use of Service Organisations for Investment Management Services	Commencing 1 October 2011
GS 009	Auditing Self-Managed Superannuation Funds	Commencing 1 June 2020
GS 012	Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions (ADIs) and ADI Groups	Commencing 1 September 2020
GS 013	Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes	Commencing 1 August 2009
GS 015	Audit Implications of Accounting for Investments in Associates	Commencing 1 November 2009
GS 017	Audit Implications for Prudential Reporting Requirements of a Life Company	Commencing 1 December 2014
GS 020	Special Considerations in Auditing Financial Instruments	Commencing 1 March 2012

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
GS 006	Electronic Publication of the Auditor's Report	Commencing 1 January 2010
GS 007	Audit Implications of the Use of Service Organisations for Investment Management Services	Commencing 1 October 2011
GS 009	Auditing Self-Managed Superannuation Funds	Commencing 1 June 2020
GS 012	Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions (ADIs) and ADI Groups	Commencing 1 September 2020
GS 013	Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes	Commencing 1 August 2009
GS 015	Audit Implications of Accounting for Investments in Associates	Commencing 1 November 2009
GS 017	Audit Implications for Prudential Reporting Requirements of a Life Company	Commencing 1 December 2014
GS 020	Special Considerations in Auditing Financial Instruments	Commencing 1 March 2012

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