Australian Auditing Standards - Australian Government

Service summary

You must comply with these standards if you are an auditor.

These standards set out the minimum requirements for the undertaking of financial audits.

The standards outline your responsibilities:

  • When engaged to undertake an audit of a financial report, a complete set of financial statements, or other historical financial information; and
  • The form and content of reports.

Please consult the Contact Officer for more information and to ascertain the level of compliance that may be required.

Service type

Code of Practice

A code of practice can be either a legal requirement or non-legal requirement. Legal codes of practice are defined as a result of legislation. Non-legal codes of practice are defined by industry regulators and bodies.


Administering agency

Office of Auditing and Assurance Standards Board (AUASB)

Act(s) name

Corporations Act 2001 (Australian Government)

Contact details

General Equiries
Office of Auditing and Assurance Standards Board (AUASB)

Operating address:
Level 7
600 Bourke Street
Victoria 3000
Mailing address:
PO Box 204
Collins St West
Victoria 8007




03 80807400

Supporting information


The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.