Office of the Auditing and Assurance Standards Board
(AUASB)
Treasury
The Auditing and Assurance Standards Board (AUASB) is an independent, statutory agency of the Australian Government, responsible for developing, issuing and maintaining auditing and assurance standards.
Sound public interest-oriented auditing and assurance standards are necessary to reinforce the credibility of the auditing and assurance processes for those who use financial and other information. The AUASB standards are legally enforceable for audits or reviews of financial reports required under the Corporations Act 2001.
The AUASB's role extends to liaison with other national standards setters and participation in international standard-setting initiatives.
Further information
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Type of Body
A. Non Corporate Commonwealth Entity
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GFS Sector Classification
GGS
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Established By / Under
PGPA Rule (Schedule 1)
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Annual Report Prepared and tabled?
Yes
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Classification
A. Principal
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Materiality
Small
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GFS Function / Sector Reported
Other Economic Affairs
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PS Act Body
Yes - Statutory Agency with Dual Staffing Powers
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Auditor
ANAO
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Creation Date
1 July 2004
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Postal Address
PO Box 204, Collins Street West, VIC 8007
Government appointed boards
Last updated: