Australian Auditing Plans

Our current Australia-specific content includes:

AULCEA Special Purpose – Charity: For audits of Smaller Charities (Less Complex Entities), referencing ASAs – for Australian entities preparing financial statements in terms of the Australian Charities and Not-for-Profits Commission Act 2012.
AULCEA Special Purpose – Company: For audits of Smaller Companies (Less Complex Entities), referencing ASAs – for Australian entities preparing financial statements in terms of the Corporations Act 2001.
AUS Agreed-Upon Procedures: For use in engagements that involve the performance of procedures of an assurance nature from which no conclusion or opinion is expressed, and no assurance is provided to intended users – based on ASRS 4400.
AUS IFRS Requirements Checklist: For use in AUS IFRS reporting – Incorporating disclosures required under Australian equivalents to International Financial Reporting Standards.
AUS IFRS Audits – Not-For-Profit Entities: For audits of GPFS Not-For-Profit entities – including the 2019 AASB checklists – referencing ASAs.
AUS Review Engagement: For general review engagements in Australia – based on ASRE 2400