AAA 1:  
Audit Implications of the Introduction of the Euro Currency  
 
AAA 2:  
Auditors’ Responsibilities in relation to the Adequacy of Financial Records and Internal Controls throughout the Year  
 
AAA 3: 
Audit & Assurance Alert: Lessons For Auditors - Current Issues  
 
AAA 4: 
Auditor Association with Electronic Financial Reporting  
 
AAA 5: 
Electronic Reporting and Continuous Assurance Engagements 
 
AAA 6: 
Auditors’ Responsibilities in relation to Reporting Contraventions of the Corporations Law 
 
AAA 7: (Withdrawn) 
The Year 2000 Systems Issue - Audit Considerations for Engagement Periods which include the Date Change 
 
AAA 8: 
Electronic Commerce and its Impact on Audits 
 
AAA 9: (withdrawn) 
Sophisticated Investor Reports under the Corporations Law (September 2000)  
 
NB: Please note that AAA 9 has been withdrawn by the AUASB and is due to be updated. Members may nevertheless find its contents helpful as a reference. 
 
AAA 10: 
Earnings Management by Entities: Audit Considerations And Issues (November 2001) 
 
AAA 11: 
Communicating with Entities in Relation to Auditor Independence (May 2002) 
 
AAA 12: 
The Implications for Auditors of the Private Sector Amendments to the Privacy Act (August 2002) 
 
AAA 13: 
The Implications of the Sarbanes-Oxley Act 2002 (U.S.) for Auditors and their Clients (September 2002) 
 
AAA 14: 
The Implications for Auditors on the Transition to Australian equivalents to IFRSs (as issued by the reconstituted AUASB in October 2004)  
 
The latest AAAs are available from the Auditing and Assurance Standards Board's (AUASB) website.