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 outline your responsibilities:

  • 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 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.


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

Act(s) name

Corporations Act 2001 AG

Administering agency

Office of Auditing and Assurance Standards Board (AUASB)

Contact details

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

General Equiries

Office of Auditing and Assurance Standards Board (AUASB)

Operating address: 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