XRB Au1
Application of Auditing and Assurance Standards
This page contains archived copies of the above standard. For the current version of this standard, please refer to XRB Au 1 - Current version
Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard.
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XRB Au 1 (Legislative Update) – Periods beginning on or after
15 Dec 2022 (early adoption permitted)Date of issue: Jul 2020
Date compiled: May 2022
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XRB Au 1 (Legislative Update) – Effective for assurance engagements or related services beginning on or after 1 Oct 2020 (early adoption permitted)
Date of issue: Jul 2020
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XRB Au 1 – Effective on 15 Jul 2020 (early adoption permitted)
Date of issue: Dec 2012
Date compiled: Jun 2020
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XRB Au 1 – Periods beginning on or after
15 Dec 2019Date of issue: Dec 2012
Date compiled: Nov 2018
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XRB Au1 – Periods ending on or after
15 Dec 2017Date of issue: Dec 2012
Date compiled: Nov 2016
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XRB Au1 – Periods ending on or after
15 Dec 2016Date of issue: Dec 2012
Date compiled: Nov 2016
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XRB Au1 – Periods ending on or after
15 Dec 2016Date of issue: Dec 2012
Date compiled: Oct 2015
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XRB Au1 – Periods beginning on or after
1 Jan 2015Date of issue: Dec 2012
Date compiled: Oct 2014
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XRB Au1 – Periods ending on or after
31 Dec 2014Date of issue: Dec 2012
Date compiled to: Dec 2013
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XRB Au1 – Effective
1 Jan 2014Date of issue: Dec 2012
Date compiled to: Nov 2013
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XRB Au1 – Effective for engagements beginning on or after
1 Jan 2013Date of issue: Dec 2012
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XRB Au1 – Effective for engagements beginning on or after
15 Sept 2012Date of issue: Sept 2012
Date compiled to: Sept 2012
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XRB Au1 – Effective for engagements beginning on or after
1 Sept 2011 (audits or reviews) & 1 Nov 2011(other assurance engagements)Date of issue: Aug 2011
Date compiled to: Aug 2011
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XRB Au1 – Effective for engagements beginning on or after
1 Sept 2011Date of issue: Jul 2011
Date compiled to: Jul 2011