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Auditing and Assurance Guidance Statements

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Excerpt taken from the Auditing and Assurance Standards Board's (AUASB) website. All the AGSs below can be downloaded from there. 
 
The following is a list of guidance statements issued by the AUASB:

  • AGS 1038 Access to Audit Working Papers
  • AGS 1046 Responding to Questions at an Annual General Meeting
  • GS 001 Concise Financial Reports
  • GS 002 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees
  • GS 003 Audit and Review Requirements for Australian Financial Services
  • GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers
  • GS 005 Using the Work of an Actuary
  • GS 006 Electronic Publication of the Auditor's Report
  • GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services
  • GS 008 The Auditor's Report on a Remuneration Report Pursuant to Section 300A of the Corporations Act 2001
  • GS 009 Auditing Self Managed Superannuation Funds
The following guidance statements have been replaced or superceded:
  • AGS 1064 Responding to Questions at an Annual General Meeting (replaced by GS 004 - Oct 2007)
  • AGS 1068 Audit Requirements for Australian Financial Services Licensees under the Corporations Act 2001 (replaced by GS 003 - Oct 2007)
  • AGS 1070 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees (replaced by GS 002 - Jul 2007)