Australian Auditing Standards - Australian Government


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 establish requirements and provide application and explanatory material on:

  • when engaged to undertake an audit of a financial report, a complete set of financial statements, or other historical financial information
  • 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 is a set of rules which details how people in a certain industry should behave. A code of practice can be defined as a result of legislation or by industry regulators and bodies.


Task Business Structure Resources
Apply All Australian Auditing Standards (Opens in new window)

Act(s) name

Corporations Act 2001 Australian Government

Administering agency

Office of Auditing and Assurance Standards Board

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

General Enquiries

Office of Auditing and Assurance Standards Board

Operating address: Podium Level
Level 14
530 Collins Street
Melbourne, Victoria 3000
Mailing address: PO BOX 204
Collins St West, Victoria 8007
Website: Office of Auditing and Assurance Standards Board (AUASB) (Opens in new window)