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Approved by AASC, BOA, PRC, and published in the Official Gazette:
- PSA 610 (Revised 2013) Using the Work of Internal Auditors and Related Conforming Amendments;
- PSAE 3410 Assurance Engagements on Greenhouse Gas Statements;
- PSRS 4410 (Revised) Compilation Engagements;
- PSRE 2400 (Revised) Engagements to Review Historical Financial Statements.
Approved by AASC, BOA, PRC, and pending publication in the Official Gazette:
- PSA 260 (Revised), Communication with Those Charged with Governance;
- PSA 570 (Revised), Going Concern;
- PSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements;
- PSA 701 (Revised), Communicating Key Audit Matters in the Independent Auditor’s Report;
- PSA 705 (Revised), Modifications to the Opinion in the Independent Auditor’s Report;
- PSA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report;
- PSA 720 (Revised), The Auditor’s Responsibilities Relating to Other Information.
Approved by AASC and for Submission to BOA and PRC:
- PSA 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks;
- PSA 805 (Revised), Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement;
- PSA 810 (Revised), Engagements to Report on Summary Financial Statements.