The following is a list of current exposure drafts, which have been released by the Australian Auditing and Assurance Standards Board (AUASB) and the International Auditing and Assurance Standards Board (IAASB).
It is important that CPA Australia hears members' views on these proposed pronouncements. Members are invited to submit comments on these exposure drafts via email to auditandassurance@cpaaustralia.com.au, fax to the attention of Auditing and assurance at +61 2 9375 6299 or mail to:
Auditing and assurance CPA Australia GPO Box 2820AA Melbourne VIC 3001
Australian
The following clarity format standards exposure drafts from the AUASB are currently open for comment:
ASA 240 The auditor's responsibilities relating to fraud in an audit of a financial report
ASA 260 Communication with those charged with governance
ASA 315 Identifying and assessing the risks of material misstatement through understanding the entity and its environment
ASA 330 The auditor's procedures in response to assessed risk
The exposure drafts can be views on the AUASB website.
International
There are no current exposure drafts from the IAASB.
This page is available online at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/14131_19400_ENA_HTML.htm
