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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2023 to 30 June 2024.

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
GS 001 Concise Financial Reports Under the Corporations Act 2001

Commencing

GS 002 Audit Implications of Prudential Reporting Requirements for Registered Superannuation Entities

Commencing

GS 003 Assurance Relating to Australian Financial Services Licences issued under the Corporations Act 2001

Ending

GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers and Insurance Groups

Commencing

GS 005 Evaluating the Appropriateness of a Management’s Expert’s Work

Commencing

GS 006 Electronic Publication of the Auditor's Report

Commencing

GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services

Commencing

GS 008 The Auditor's Report on a Remuneration Report Under Section 300A of the Corporations Act 2001

Commencing

GS 009 Auditing Self-Managed Superannuation Funds

Commencing

GS 010 Responding to Questions at an Annual General Meeting

Commencing

GS 011 Third Party Access to Audit Working Papers

Commencing

GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions (ADIs) and ADI Groups

Commencing

GS 013 Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes

Commencing

GS 014 Auditing Mortgage Schemes

Commencing

GS 015 Audit Implications of Accounting for Investments in Associates

Commencing

GS 016 Bank Confirmation Requests

Ending

GS 017 Audit Implications for Prudential Reporting Requirements of a Life Company

Commencing

GS 018 Franchising Code of Conduct – Auditor's Report

Commencing

GS 020 Special Considerations in Auditing Financial Instruments

Commencing

GS 021 Engagements under the National Greenhouse and Energy Reporting Scheme, Carbon Pricing Mechanism and Related Schemes

Commencing

GS 022 Grant Acquittals and Multi-Scope Engagements

Commencing

GS 023 Special Considerations - Public Sector Engagements

Ending

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
GS 001 Concise Financial Reports Under the Corporations Act 2001

Commencing

GS 002 Audit Implications of Prudential Reporting Requirements for Registered Superannuation Entities

Commencing

GS 003 Assurance Relating to Australian Financial Services Licences issued under the Corporations Act 2001

Ending

GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers and Insurance Groups

Commencing

GS 005 Evaluating the Appropriateness of a Management’s Expert’s Work

Commencing

GS 006 Electronic Publication of the Auditor's Report

Commencing

GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services

Commencing

GS 008 The Auditor's Report on a Remuneration Report Under Section 300A of the Corporations Act 2001

Commencing

GS 009 Auditing Self-Managed Superannuation Funds

Commencing

GS 010 Responding to Questions at an Annual General Meeting

Commencing

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