Standards On Assurance Engagements

Standards on Assurance Engagements establish requirements and provide application and other explanatory material for undertaking and reporting on assurance engagements other than audits or reviews of historical financial information covered by Australian Auditing Standards or Standards on Review Engagements.

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Financial Year 2022/23

Future Periods

By Reporting Period

ASAE 3000, 3410, 3420, 3610

Historical non-financial information

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASAE 3000	Assurance Engagements Other than Audits or Reviews of Historical Financial Information	Commencing 1 January 2018
ASAE 3410	Assurance Engagements on Greenhouse Gas Statements	Commencing 1 January 2018
ASAE 3420	Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document	Commencing 1 January 2015
ASAE 3610 / AWAS 2	Assurance Engagements on General Purpose Water Accounting Reports	Commencing 1 January 2015

ASAE 3450

Future-orientated information

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASAE 3450	Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information	Commencing 1 July 2013

ASAE 3100

Compliance

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASAE 3100	Compliance Engagements	Commencing 1 January 2018

ASAE 3150, ASAE 3402

Controls

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASAE 3150	Assurance Engagements on Controls	Commencing 1 January 2016
ASAE 3402	Assurance Reports on Controls at a Service Organisation	Commencing 1 January 2018

ASAE 3500

Performance

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASAE 3500	Performance Engagements	Commencing 1 January 2018

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASAE 3000	Assurance Engagements Other than Audits or Reviews of Historical Financial Information	Commencing 1 January 2018
ASAE 3410	Assurance Engagements on Greenhouse Gas Statements	Commencing 1 January 2018
ASAE 3420	Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document	Commencing 1 January 2015
ASAE 3610 / AWAS 2	Assurance Engagements on General Purpose Water Accounting Reports	Commencing 1 January 2015
ASAE 3450	Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information	Commencing 1 July 2013
ASAE 3100	Compliance Engagements	Commencing 1 January 2018
ASAE 3150	Assurance Engagements on Controls	Commencing 1 January 2016
ASAE 3402	Assurance Reports on Controls at a Service Organisation	Commencing 1 January 2018
ASAE 3500	Performance Engagements	Commencing 1 January 2018

#	TITLE	OPERATIVE DATE	SUPERSEDED VERSIONS
ASAE 3000	Assurance Engagements Other than Audits or Reviews of Historical Financial Information	Commencing 15 December 2022
ASAE 3410	Assurance Engagements on Greenhouse Gas Statements	Commencing 15 December 2022
ASAE 3420	Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document	Commencing 15 December 2022
ASAE 3610 / AWAS 2	Assurance Engagements on General Purpose Water Accounting Reports	Commencing 15 December 2022
ASAE 3450	Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information	Commencing 15 December 2022
ASAE 3100	Compliance Engagements	Commencing 15 December 2022
ASAE 3150	Assurance Engagements on Controls	Commencing 15 December 2022
ASAE 3402	Assurance Reports on Controls at a Service Organisation	Commencing 15 December 2022
ASAE 3500	Performance Engagements	Commencing 15 December 2022

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