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Auditing and Assurance Standards Board

, , AU • 10 - 19 Employees
Government

The Auditing and Assurance Standards Board (AUASB) is an independent, non-corporate Commonwealth entity 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 standards setters and participation in standard-setting initiatives.The AUASB's Vision is to "Contribute to stakeholder confidence in the Australian economy, including its capital markets, and enhanced credibility in external reporting through independent auditing and assurance."The AUASB Mission is to:- Develop, issue and maintain in the public interest, high quality Australian auditing and assurance standards and guidance that meet user needs and enhance audit and assurance consistency and quality; and- Contribute to the development of a single set of auditing and assurance standards and guidance for world-wide use.