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Showing 1 - 4 of 4 results for "AUASB"

Expect audit standards by Christmas

ROSE MARY PETRASS  |  MONDAY, 23 SEP 2024  |  NEWS
... voluntary standard and S2 as a mandatory standard. Meanwhile, the Australian Government Auditing and Assurance Standards Board (AUASB) released a draft of the standard on sustainability assurance, as well as a timeline for audits and reviews of climate ...

Climate change, human rights risks intertwined: GCNA

RACHEL ALEMBAKIS  |  FRIDAY, 31 JAN 2020  |  NEWS
... Corporate Governance Outlines and the Australian Accounting Standards Board (AASB) and Auditing & Assurance Standards Board (AuASB) have all issued guidances and statements in recent years emphasising that material and relevant climate-related risks ...

ASIC critiques management of non-financial risk in governance review

RACHEL ALEMBAKIS  |  FRIDAY, 4 OCT 2019  |  NEWS
... not require auditing but where impacts are identified that have financial consequences these will require audit. The AASB/AuASB Joint Bulletin: Climate-related and other emerging risks disclosures" first published in December 2018 reinforced the view ...

AASB, AuASB statement raises stakes on disclosure of climate-related risk

RACHEL ALEMBAKIS  |  FRIDAY, 29 MAR 2019  |  NEWS
... A joint guidance statement by the Australian Accounting Standards Board (AASB) and Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial statement materiality considerations has intensified the ...
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