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Commonwealth legislation
ASSA 5000 sets Australia’s rules for independent assurance of sustainability and ESG reporting, covering both mandatory and voluntary disclosures. It governs practitioners’ ethics, independence, risk assessment, evidence-gathering and written assurance conclusions, offered as either reasonable (audit‑level) or limited (review‑level) assurance.
Australia-specifics include APES 110 ethics, a ban on internal auditors providing direct assistance, alignment with Chapter 2M of the Corporations Act, and applicability from 1 January 2025 — boosting confidence in sustainability claims.
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Direct links to the current provisions in Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements.
The most recently compiled version of Standard on Sustainability Assurance, original Standard and amending Standard (see Compilation Details) are available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au
| Auditing and Assurance Standards BoardPhone: (03) 8080 7400E-mail: enquiries@auasb.gov.auPostal Address:PO Box 204, Collins Street WestMelbourne Victoria 8007AUSTRALIA |
|---|
© 2025 Commonwealth of Australia. The text, graphics and layout of this Standard on Sustainability Assurance are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non‑commercial use subject to the inclusion of an acknowledgment of the source as being the Australian Auditing and Assurance Standards Board (AUASB).
Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Otherwise, no part of this Standard on Sustainability Assurance may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.
This Australian Standard on Sustainability Assurance reproduces substantial parts of the corresponding International Standard on Sustainability Assurance issued by the International Auditing and Assurance Standards Board (IAASB). The AUASB acknowledges that the International Federation of Accountants is the owner of copyright in the International Standard on Auditing incorporated in this Standard on Sustainability Assurance throughout the world.
All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.
Further information and requests for authorisation to reproduce this Standard on Sustainability Assurance for commercial purposes outside Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Any decision to approve a request may also require the agreement of IFAC.
ISSN 1833-4393
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date...................................................Aus 0.3-Aus 0.4
Introduction..............................................................1-7
Scope of this ASSA.........................................................8-14
Effective Date..............................................................15
Objectives..............................................................16-17
Definitions................................................................18
Requirements
Conduct of an Assurance Engagement in Accordance with the ASSAs...................19-25
Acceptance and Continuance of the Assurance Engagement...........................26-29
Firm-level Quality Management.................................................30
Engagement-level Quality Management.........................................31-63
Fraud and Non-Compliance with Laws and Regulations..............................64-67
Communication with Management and Those Charged with Governance....................68
Documentation...........................................................69-74
Preconditions for an Assurance Engagement......................................75-84
Terms of the Assurance Engagement............................................85-88
Evidence................................................................89-94
Planning...............................................................95-102
Risk Assessment Procedures...............................................103L-125
Responding to Risks of Material Misstatement..................................126L-152
Accumulation and Consideration of Identified Misstatements........................153-161
Evaluating the Description of Applicable Criteria....................................162
Subsequent Events.......................................................163-164
Written Representations from Management and Those Charged with Governance.........165-170
Other Information.......................................................171-177
Forming the Assurance Conclusion...........................................178-187
Preparing the Assurance Report.............................................188-212
Application and Other Explanatory Material
Introduction............................................................A1-A11
Scope of this ASSA.....................................................A12-A15
Definitions..........................................................A16R-A46
Conduct of an Assurance Engagement in Accordance with the ASSAs.................A47-A57
Acceptance and Continuance of the Assurance Engagement........................A58-A67
Firm-level Quality Management............................................A68-A74
Engagement-level Quality Management......................................A75-A161
Fraud and Non-Compliance with Laws and Regulations.........................A162-A165
Communication with Management and Those Charged with Governance.............A166-A170
Documentation.......................................................A171-A183
Preconditions for an Assurance Engagement..................................A184-A218
Terms of the Assurance Engagement.......................................A219-A224
Evidence...........................................................A225-A276
Planning............................................................A277-A312
Risk Assessment Procedures.............................................A313-A419
Responding to Risks of Material Misstatement...............................A420-A469R
Accumulation and Consideration of Identified Misstatements.....................A470-A498
Evaluating the Description of Applicable Criteria..............................A499-A501
Subsequent Events....................................................A502-A505
Written Representations from Management and Those Charged with Governance.......A506-A507
Other Information.....................................................A508-A518
Forming the Assurance Conclusion........................................A519-A536
Preparing the Assurance Report...........................................A537-A602
Appendix 1: Sustainability Matters and Sustainability Information
Appendix 2: The Practitioner’s Consideration of the Entity’s Process to Identify Sustainability Information to be Reported
Appendix 3: Illustrations of Assurance Reports on Sustainability Information
The most recently compiled version of Standard on Sustainability Assurance, original Standard and amending Standard (see Compilation Details) are available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au
| Auditing and Assurance Standards BoardPhone: (03) 8080 7400E-mail: enquiries@auasb.gov.auPostal Address:PO Box 204, Collins Street WestMelbourne Victoria 8007AUSTRALIA |
|---|
© 2025 Commonwealth of Australia. The text, graphics and layout of this Standard on Sustainability Assurance are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non‑commercial use subject to the inclusion of an acknowledgment of the source as being the Australian Auditing and Assurance Standards Board (AUASB).
Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Otherwise, no part of this Standard on Sustainability Assurance may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.
This Australian Standard on Sustainability Assurance reproduces substantial parts of the corresponding International Standard on Sustainability Assurance issued by the International Auditing and Assurance Standards Board (IAASB). The AUASB acknowledges that the International Federation of Accountants is the owner of copyright in the International Standard on Auditing incorporated in this Standard on Sustainability Assurance throughout the world.
All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.
Further information and requests for authorisation to reproduce this Standard on Sustainability Assurance for commercial purposes outside Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Any decision to approve a request may also require the agreement of IFAC.
ISSN 1833-4393
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date...................................................Aus 0.3-Aus 0.4
Introduction..............................................................1-7
Scope of this ASSA.........................................................8-14
Effective Date..............................................................15
Objectives..............................................................16-17
Definitions................................................................18
Requirements
Conduct of an Assurance Engagement in Accordance with the ASSAs...................19-25
Acceptance and Continuance of the Assurance Engagement...........................26-29
Firm-level Quality Management.................................................30
Engagement-level Quality Management.........................................31-63
Fraud and Non-Compliance with Laws and Regulations..............................64-67
Communication with Management and Those Charged with Governance....................68
Documentation...........................................................69-74
Preconditions for an Assurance Engagement......................................75-84
Terms of the Assurance Engagement............................................85-88
Evidence................................................................89-94
Planning...............................................................95-102
Risk Assessment Procedures...............................................103L-125
Responding to Risks of Material Misstatement..................................126L-152
Accumulation and Consideration of Identified Misstatements........................153-161
Evaluating the Description of Applicable Criteria....................................162
Subsequent Events.......................................................163-164
Written Representations from Management and Those Charged with Governance.........165-170
Other Information.......................................................171-177
Forming the Assurance Conclusion...........................................178-187
Preparing the Assurance Report.............................................188-212
Application and Other Explanatory Material
Introduction............................................................A1-A11
Scope of this ASSA.....................................................A12-A15
Definitions..........................................................A16R-A46
Conduct of an Assurance Engagement in Accordance with the ASSAs.................A47-A57
Acceptance and Continuance of the Assurance Engagement........................A58-A67
Firm-level Quality Management............................................A68-A74
Engagement-level Quality Management......................................A75-A161
Fraud and Non-Compliance with Laws and Regulations.........................A162-A165
Communication with Management and Those Charged with Governance.............A166-A170
Documentation.......................................................A171-A183
Preconditions for an Assurance Engagement..................................A184-A218
Terms of the Assurance Engagement.......................................A219-A224
Evidence...........................................................A225-A276
Planning............................................................A277-A312
Risk Assessment Procedures.............................................A313-A419
Responding to Risks of Material Misstatement...............................A420-A469R
Accumulation and Consideration of Identified Misstatements.....................A470-A498
Evaluating the Description of Applicable Criteria..............................A499-A501
Subsequent Events....................................................A502-A505
Written Representations from Management and Those Charged with Governance.......A506-A507
Other Information.....................................................A508-A518
Forming the Assurance Conclusion........................................A519-A536
Preparing the Assurance Report...........................................A537-A602
Appendix 1: Sustainability Matters and Sustainability Information
Appendix 2: The Practitioner’s Consideration of the Entity’s Process to Identify Sustainability Information to be Reported
Appendix 3: Illustrations of Assurance Reports on Sustainability Information
This compilation takes into account amendments made up to and including 9 July 2025 and was prepared on 18 July 2025 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Standard on Sustainability Assurance made by the AUASB. Instead, it is a representation of ASSA 5000 (February 2025) as amended by other AUASB Standards which are listed in the Table below.
| Standard | Date made | Operative Date |
|---|---|---|
| ASSA 5000 | 28 January 2025 | Periods beginning on or after 1 January 2025 or as at a specific date on or after 1 January 2025 |
| ASSA 2025‑3 | 23 May 2025 | Periods beginning on or after 1 January 2025 and as at the end of that period or as at a specific date on or after 31 December 2025 and for periods ending on that date except where the period commenced before 1 January 2025 |
| AUASB 2025-7 | 9 July 2025 | As outlined in paragraph Aus 0.3 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASSA 5000 | F2025L00107 | 13 February 2025 | 14 February 2025 |
| ASSA 2025-3 | F2025L00606 | 28 May 2025 | 29 May 2025 |
| AUASB 2025-7 | F2025L00853 | 17 July 2025 | 18 July 2025 |
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Conformity with International Standards on Sustainability Assurance section | Amended | ASSA 2025‑3 [6] |
| Aus 0.1 to Aus 0.3 | Amended | ASSA 2025‑3 [7] |
| Aus 6.1(a) | Amended | ASSA 2025‑3 [8] |
| Aus 18.1 | Amended | ASSA 2025‑3 [9] |
| A61 | Amended | ASSA 2025‑3 [10] |
| Appendix 3 – Illustration 1 to Illustration 4 | Amended | ASSA 2025‑3 [11] to [15] |
| Conformity with International Standards on Sustainability Assurance section | Amended | AUASB 2025-7 [6] |
| Aus 6.1(a) | Amended | AUASB 2025-7 [7] |
| Aus 18.1 | Amended | AUASB 2025-7 [8] |
| A61 | Amended | AUASB 2025-7 [9] |
| Appendix 3 – Illustration 1 to Illustration 4 | Amended | AUASB 2025-7 [10] to [13] |
Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (as amended to 9 July 2025) is set out in paragraphs Aus 0.1 to Appendix 3.
This Standard on Sustainability Assurance is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.
This Standard on Sustainability Assurance conforms with International Standard on Sustainability Assurance ISSA 5000 General Requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board other than as detailed below.
Paragraphs that have been added to this Standard on Sustainability Assurance (and do not appear or appear differently in/from the text of the equivalent ISSA) are identified with the prefix “Aus”.
The following paragraphs and definitions are additional to or have been amended from ISSA 5000:
| Paragraph | Summary of Change |
|---|---|
| Aus 6.1 | Replaces ISSA 5000 introductory paragraph 6 to refer to ‘the provisions of the Code (which is defined in paragraph Aus 18.1) instead of ‘the provisions of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) related to sustainability assurance engagements’. |
| Aus 18.1 | Introduces the definition of ‘the Code’ being different versions of ‘APES 110 Code of Ethics for Professional Accountants (including Independence Standards) depending upon the engagement and reporting period (see also Aus 18.3 below). |
| Aus 18.2 | Replaces the definition of ‘Engagement team’ to prohibit the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Aus 18.3 | Replaces the definition of ‘Relevant ethical requirements’ to refer to ‘the Code’ (see Aus 18.1 above). The definition also includes specific reference to the requirements of Chapter 2M of the Corporations Act 2001. |
| Aus 18.4 | Explains the different terms used in the Corporations Act 2001 and AUASB Standards. |
| Aus 42.1 and Aus 42.2 | These paragraphs prohibit the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Aus A29.1 | Prohibits the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Throughout | Replaced ‘the IESBA Code’ with ‘the Code’ (see also Aus 18.1 above). |
| Appendix 3 | The illustrative assurance reports have been amended consistent with the definition of ‘the Code’ in paragraph Aus 18.1. |
This Standard on Sustainability Assurance incorporates terminology and definitions used in Australia.
Compliance with this Standard on Sustainability Assurance enables compliance with ISSA 5000.
This compilation takes into account amendments made up to and including 9 July 2025 and was prepared on 18 July 2025 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Standard on Sustainability Assurance made by the AUASB. Instead, it is a representation of ASSA 5000 (February 2025) as amended by other AUASB Standards which are listed in the Table below.
| Standard | Date made | Operative Date |
|---|---|---|
| ASSA 5000 | 28 January 2025 | Periods beginning on or after 1 January 2025 or as at a specific date on or after 1 January 2025 |
| ASSA 2025‑3 | 23 May 2025 | Periods beginning on or after 1 January 2025 and as at the end of that period or as at a specific date on or after 31 December 2025 and for periods ending on that date except where the period commenced before 1 January 2025 |
| AUASB 2025-7 | 9 July 2025 | As outlined in paragraph Aus 0.3 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASSA 5000 | F2025L00107 | 13 February 2025 | 14 February 2025 |
| ASSA 2025-3 | F2025L00606 | 28 May 2025 | 29 May 2025 |
| AUASB 2025-7 | F2025L00853 | 17 July 2025 | 18 July 2025 |
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Conformity with International Standards on Sustainability Assurance section | Amended | ASSA 2025‑3 [6] |
| Aus 0.1 to Aus 0.3 | Amended | ASSA 2025‑3 [7] |
| Aus 6.1(a) | Amended | ASSA 2025‑3 [8] |
| Aus 18.1 | Amended | ASSA 2025‑3 [9] |
| A61 | Amended | ASSA 2025‑3 [10] |
| Appendix 3 – Illustration 1 to Illustration 4 | Amended | ASSA 2025‑3 [11] to [15] |
| Conformity with International Standards on Sustainability Assurance section | Amended | AUASB 2025-7 [6] |
| Aus 6.1(a) | Amended | AUASB 2025-7 [7] |
| Aus 18.1 | Amended | AUASB 2025-7 [8] |
| A61 | Amended | AUASB 2025-7 [9] |
| Appendix 3 – Illustration 1 to Illustration 4 | Amended | AUASB 2025-7 [10] to [13] |
Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (as amended to 9 July 2025) is set out in paragraphs Aus 0.1 to Appendix 3.
This Standard on Sustainability Assurance is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.
This Standard on Sustainability Assurance conforms with International Standard on Sustainability Assurance ISSA 5000 General Requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board other than as detailed below.
Paragraphs that have been added to this Standard on Sustainability Assurance (and do not appear or appear differently in/from the text of the equivalent ISSA) are identified with the prefix “Aus”.
The following paragraphs and definitions are additional to or have been amended from ISSA 5000:
| Paragraph | Summary of Change |
|---|---|
| Aus 6.1 | Replaces ISSA 5000 introductory paragraph 6 to refer to ‘the provisions of the Code (which is defined in paragraph Aus 18.1) instead of ‘the provisions of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) related to sustainability assurance engagements’. |
| Aus 18.1 | Introduces the definition of ‘the Code’ being different versions of ‘APES 110 Code of Ethics for Professional Accountants (including Independence Standards) depending upon the engagement and reporting period (see also Aus 18.3 below). |
| Aus 18.2 | Replaces the definition of ‘Engagement team’ to prohibit the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Aus 18.3 | Replaces the definition of ‘Relevant ethical requirements’ to refer to ‘the Code’ (see Aus 18.1 above). The definition also includes specific reference to the requirements of Chapter 2M of the Corporations Act 2001. |
| Aus 18.4 | Explains the different terms used in the Corporations Act 2001 and AUASB Standards. |
| Aus 42.1 and Aus 42.2 | These paragraphs prohibit the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Aus A29.1 | Prohibits the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Throughout | Replaced ‘the IESBA Code’ with ‘the Code’ (see also Aus 18.1 above). |
| Appendix 3 | The illustrative assurance reports have been amended consistent with the definition of ‘the Code’ in paragraph Aus 18.1. |
This Standard on Sustainability Assurance incorporates terminology and definitions used in Australia.
Compliance with this Standard on Sustainability Assurance enables compliance with ISSA 5000.
Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (as amended to 9 July 2025) is set out in paragraphs Aus 0.1 to Appendix 3.
This Standard on Sustainability Assurance is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.
This Standard on Sustainability Assurance conforms with International Standard on Sustainability Assurance ISSA 5000 General Requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board other than as detailed below.
Paragraphs that have been added to this Standard on Sustainability Assurance (and do not appear or appear differently in/from the text of the equivalent ISSA) are identified with the prefix “Aus”.
The following paragraphs and definitions are additional to or have been amended from ISSA 5000:
| Paragraph | Summary of Change |
|---|---|
| Aus 6.1 | Replaces ISSA 5000 introductory paragraph 6 to refer to ‘the provisions of the Code (which is defined in paragraph Aus 18.1) instead of ‘the provisions of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) related to sustainability assurance engagements’. |
| Aus 18.1 | Introduces the definition of ‘the Code’ being different versions of ‘APES 110 Code of Ethics for Professional Accountants (including Independence Standards) depending upon the engagement and reporting period (see also Aus 18.3 below). |
| Aus 18.2 | Replaces the definition of ‘Engagement team’ to prohibit the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Aus 18.3 | Replaces the definition of ‘Relevant ethical requirements’ to refer to ‘the Code’ (see Aus 18.1 above). The definition also includes specific reference to the requirements of Chapter 2M of the Corporations Act 2001. |
| Aus 18.4 | Explains the different terms used in the Corporations Act 2001 and AUASB Standards. |
| Aus 42.1 and Aus 42.2 | These paragraphs prohibit the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Aus A29.1 | Prohibits the use of internal auditors to provide direct assistance in a sustainability assurance engagement. |
| Throughout | Replaced ‘the IESBA Code’ with ‘the Code’ (see also Aus 18.1 above). |
| Appendix 3 | The illustrative assurance reports have been amended consistent with the definition of ‘the Code’ in paragraph Aus 18.1. |
This Standard on Sustainability Assurance incorporates terminology and definitions used in Australia.
Compliance with this Standard on Sustainability Assurance enables compliance with ISSA 5000.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
The most recently compiled version of Standard on Sustainability Assurance, original Standard and amending Standard (see Compilation Details) are available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au
| Auditing and Assurance Standards BoardPhone: (03) 8080 7400E-mail: enquiries@auasb.gov.auPostal Address:PO Box 204, Collins Street WestMelbourne Victoria 8007AUSTRALIA |
|---|
© 2025 Commonwealth of Australia. The text, graphics and layout of this Standard on Sustainability Assurance are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non‑commercial use subject to the inclusion of an acknowledgment of the source as being the Australian Auditing and Assurance Standards Board (AUASB).
Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Otherwise, no part of this Standard on Sustainability Assurance may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.
This Australian Standard on Sustainability Assurance reproduces substantial parts of the corresponding International Standard on Sustainability Assurance issued by the International Auditing and Assurance Standards Board (IAASB). The AUASB acknowledges that the International Federation of Accountants is the owner of copyright in the International Standard on Auditing incorporated in this Standard on Sustainability Assurance throughout the world.
All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.
Further information and requests for authorisation to reproduce this Standard on Sustainability Assurance for commercial purposes outside Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to . Any decision to approve a request may also require the agreement of IFAC.
ISSN 1833-4393
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date...................................................Aus 0.3-Aus 0.4
Introduction..............................................................1-7
Scope of this ASSA.........................................................8-14
Effective Date..............................................................15
Objectives..............................................................16-17
Definitions................................................................18
Requirements
Conduct of an Assurance Engagement in Accordance with the ASSAs...................19-25
Acceptance and Continuance of the Assurance Engagement...........................26-29
Firm-level Quality Management.................................................30
Engagement-level Quality Management.........................................31-63
Fraud and Non-Compliance with Laws and Regulations..............................64-67
Communication with Management and Those Charged with Governance....................68
Documentation...........................................................69-74
Preconditions for an Assurance Engagement......................................75-84
Terms of the Assurance Engagement............................................85-88
Evidence................................................................89-94
Planning...............................................................95-102
Risk Assessment Procedures...............................................103L-125
Responding to Risks of Material Misstatement..................................126L-152
Accumulation and Consideration of Identified Misstatements........................153-161
Evaluating the Description of Applicable Criteria....................................162
Subsequent Events.......................................................163-164
Written Representations from Management and Those Charged with Governance.........165-170
Other Information.......................................................171-177
Forming the Assurance Conclusion...........................................178-187
Preparing the Assurance Report.............................................188-212
Application and Other Explanatory Material
Introduction............................................................A1-A11
Scope of this ASSA.....................................................A12-A15
Definitions..........................................................A16R-A46
Conduct of an Assurance Engagement in Accordance with the ASSAs.................A47-A57
Acceptance and Continuance of the Assurance Engagement........................A58-A67
Firm-level Quality Management............................................A68-A74
Engagement-level Quality Management......................................A75-A161
Fraud and Non-Compliance with Laws and Regulations.........................A162-A165
Communication with Management and Those Charged with Governance.............A166-A170
Documentation.......................................................A171-A183
Preconditions for an Assurance Engagement..................................A184-A218
Terms of the Assurance Engagement.......................................A219-A224
Evidence...........................................................A225-A276
Planning............................................................A277-A312
Risk Assessment Procedures.............................................A313-A419
Responding to Risks of Material Misstatement...............................A420-A469R
Accumulation and Consideration of Identified Misstatements.....................A470-A498
Evaluating the Description of Applicable Criteria..............................A499-A501
Subsequent Events....................................................A502-A505
Written Representations from Management and Those Charged with Governance.......A506-A507
Other Information.....................................................A508-A518
Forming the Assurance Conclusion........................................A519-A536
Preparing the Assurance Report...........................................A537-A602
Appendix 1: Sustainability Matters and Sustainability Information
Appendix 2: The Practitioner’s Consideration of the Entity’s Process to Identify Sustainability Information to be Reported
Appendix 3: Illustrations of Assurance Reports on Sustainability Information
The most recently compiled version of Standard on Sustainability Assurance, original Standard and amending Standard (see Compilation Details) are available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au
| Auditing and Assurance Standards BoardPhone: (03) 8080 7400E-mail: enquiries@auasb.gov.auPostal Address:PO Box 204, Collins Street WestMelbourne Victoria 8007AUSTRALIA |
|---|
© 2025 Commonwealth of Australia. The text, graphics and layout of this Standard on Sustainability Assurance are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non‑commercial use subject to the inclusion of an acknowledgment of the source as being the Australian Auditing and Assurance Standards Board (AUASB).
Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Otherwise, no part of this Standard on Sustainability Assurance may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.
This Australian Standard on Sustainability Assurance reproduces substantial parts of the corresponding International Standard on Sustainability Assurance issued by the International Auditing and Assurance Standards Board (IAASB). The AUASB acknowledges that the International Federation of Accountants is the owner of copyright in the International Standard on Auditing incorporated in this Standard on Sustainability Assurance throughout the world.
All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.
Further information and requests for authorisation to reproduce this Standard on Sustainability Assurance for commercial purposes outside Australia should be addressed to the Director – National, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Any decision to approve a request may also require the agreement of IFAC.
ISSN 1833-4393
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date...................................................Aus 0.3-Aus 0.4
Introduction..............................................................1-7
Scope of this ASSA.........................................................8-14
Effective Date..............................................................15
Objectives..............................................................16-17
Definitions................................................................18
Requirements
Conduct of an Assurance Engagement in Accordance with the ASSAs...................19-25
Acceptance and Continuance of the Assurance Engagement...........................26-29
Firm-level Quality Management.................................................30
Engagement-level Quality Management.........................................31-63
Fraud and Non-Compliance with Laws and Regulations..............................64-67
Communication with Management and Those Charged with Governance....................68
Documentation...........................................................69-74
Preconditions for an Assurance Engagement......................................75-84
Terms of the Assurance Engagement............................................85-88
Evidence................................................................89-94
Planning...............................................................95-102
Risk Assessment Procedures...............................................103L-125
Responding to Risks of Material Misstatement..................................126L-152
Accumulation and Consideration of Identified Misstatements........................153-161
Evaluating the Description of Applicable Criteria....................................162
Subsequent Events.......................................................163-164
Written Representations from Management and Those Charged with Governance.........165-170
Other Information.......................................................171-177
Forming the Assurance Conclusion...........................................178-187
Preparing the Assurance Report.............................................188-212
Application and Other Explanatory Material
Introduction............................................................A1-A11
Scope of this ASSA.....................................................A12-A15
Definitions..........................................................A16R-A46
Conduct of an Assurance Engagement in Accordance with the ASSAs.................A47-A57
Acceptance and Continuance of the Assurance Engagement........................A58-A67
Firm-level Quality Management............................................A68-A74
Engagement-level Quality Management......................................A75-A161
Fraud and Non-Compliance with Laws and Regulations.........................A162-A165
Communication with Management and Those Charged with Governance.............A166-A170
Documentation.......................................................A171-A183
Preconditions for an Assurance Engagement..................................A184-A218
Terms of the Assurance Engagement.......................................A219-A224
Evidence...........................................................A225-A276
Planning............................................................A277-A312
Risk Assessment Procedures.............................................A313-A419
Responding to Risks of Material Misstatement...............................A420-A469R
Accumulation and Consideration of Identified Misstatements.....................A470-A498
Evaluating the Description of Applicable Criteria..............................A499-A501
Subsequent Events....................................................A502-A505
Written Representations from Management and Those Charged with Governance.......A506-A507
Other Information.....................................................A508-A518
Forming the Assurance Conclusion........................................A519-A536
Preparing the Assurance Report...........................................A537-A602
Appendix 1: Sustainability Matters and Sustainability Information
Appendix 2: The Practitioner’s Consideration of the Entity’s Process to Identify Sustainability Information to be Reported
Appendix 3: Illustrations of Assurance Reports on Sustainability Information
This compilation takes into account amendments made up to and including 9 July 2025 and was prepared on 18 July 2025 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Standard on Sustainability Assurance made by the AUASB. Instead, it is a representation of ASSA 5000 (February 2025) as amended by other AUASB Standards which are listed in the Table below.
| Standard | Date made | Operative Date |
|---|
This is an opening excerpt, not the complete document.