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Australian Auditing Standards - Australian Government


You will need to comply with these standards if you intend to conduct financial auditing. These standards set out the minimum requirements for those undertaking financial audits.

The standards outline the minimum obligations of auditors and provide provisions and explanatory materials, which include:

  • the required financial statements and 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.