The Institute, together with CPA Australia and the National Institute of Accountants (the Joint Accounting Bodies), has lodged a joint submission to the Auditing and Assurance Standards Board (AUASB) on the sixth batch of the AUASB’s clarity exposure drafts, comprising: 

• ASA 210 Agreeing the Terms of Audit Engagements  
  
• ASA 265 Communicating Deficiencies in Internal Control to Those Charged With Governance and Management
• ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation
• ASA 505 External Confirmations
• ASA 508 Litigation and Claims
• ASA 620 Using the Work of an Auditor's Expert
• ASA 710 Comparative Information - Corresponding Figures and Comparative Financial Reports