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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard.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 Au1 (Legislative Update) – Periods beginning on or after 15 Dec 2023
Date of issue: Jul 2020
Date compiled: Jun 2023
Additional materials
Previous compiled version – Periods beginning on or after 15 Dec 2022Amending standard – Periods beginning on or after 15 Dec 2023 -
XRB Au 1 (Legislative Update) – Periods beginning on or after
15 Dec 2022Date of issue: Jul 2020
Date compiled: May 2022
Additional materials
Principal – Periods beginning on or after 1 Oct 2020Amending standard – Periods beginning on or after 15 Dec 2021Amending standard – Periods beginning on or after 15 Dec 2022 -
XRB Au1 (Legislative Update) – Effective for assurance engagements or related services beginning on or after 1 Oct 2020
Date of issue: Jul 2020
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XRB Au1 – Effective on 15 Jul 2020
Date of issue: Dec 2012
Date compiled: Jun 2020
Additional materials
Previous compiled version – Periods beginning on or after 15 Dec 2019Amending standard – Periods beginning on or after 1 Jan 2021Amending standard – Effective on 15 Jul 2020 -
XRB Au1 – Periods beginning on or after
15 Dec 2019Date of issue: Dec 2012
Date compiled: Nov 2018
Additional materials
Previous compiled version – Periods ending on or after 15 Dec 2017Amending standard – Periods beginning on or after 15 Dec 2019 -
XRB Au1 – Periods ending on or after
15 Dec 2017Date of issue: Dec 2012
Date compiled: Nov 2016
Additional materials
Previous compiled version – Periods ending on or after 15 Dec 2016Amending standard – Periods ending on or after 15 Dec 2017 -
XRB Au1 – Periods ending on or after
15 Dec 2016Date of issue: Dec 2012
Date compiled: Nov 2016
Additional materials
Previous compiled version – Periods ending on or after 15 Dec 2016Amending standard – Periods ending on or after 15 Dec 2016Amending standard – Periods ending on or after 15 Dec 2016Amending standard – Periods ending on or after 15 Dec 2016 -
XRB Au1 – Periods ending on or after
15 Dec 2016Date of issue: Dec 2012
Date compiled: Oct 2015
Additional materials
Previous compiled version – Periods beginning on or after 1 Jan 2015Amending standard – Periods beginning on or after 1 Jan 2016Amending standard – Periods ending on or after 15 Dec 2016 -
XRB Au1 – Periods beginning on or after
1 Jan 2015Date of issue: Dec 2012
Date compiled: Oct 2014
Additional materials
Previous compiled version – Periods ending on or after 31 Dec 2014Amending standard – Periods beginning on or after 1 Jan 2015 -
XRB Au1 – Periods ending on or after
31 Dec 2014Date of issue: Dec 2012
Date compiled to: Dec 2013
Additional materials
Amending standard – Periods ending on or after 31 Dec 2014Amending standard – Periods ending on or after 31 Dec 2014 -
XRB Au1 – Effective
1 Jan 2014Date of issue: Dec 2012
Date compiled to: Nov 2013
Additional materials
Principal – Periods beginning on or after 1 Jan 2013Amending standard – Effective on 1 Jan 2014Amending standard – Effective on 1 Jan 2014 -
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
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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
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XRB Au1 – Effective for engagements beginning on or after
1 Sept 2011Date of issue: Jul 2011