Application of Auditing and Assurance Standards

• XRB Au 1 (Legislative Mandate 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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Amendment

• Conforming Amendments arising from Quality Management Project – Periods beginning on or after 15 Dec 2022 (early adoption permitted)

  Date of issue: Jul 2021

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New version not yet mandatory

• XRB Au 1 (Legislative Update) – Periods beginning on or after
  15 Dec 2022 (early adoption permitted)

  Date of issue: Jul 2020

  Date compiled: 15 May 2022

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Previous version

• XRB Au 1 – Effective on 15 Jul 2020 (early adoption permitted)

  Date of issue: Dec 2012

  Date compiled: 23 Jun 2020

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