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.

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.


Act(s) name

Corporations Act 2001 Australian Government

Administering agency

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

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
Phone: 03 8080 7400
Phone: 1300 884 578
Fax: 03 8080 7450
Website: Office of Auditing and Assurance Standards Board (AUASB) (Opens in new window)