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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard.

  • XRB Au 1 (Legislative Update) – Effective for assurance engagements or related services beginning on or after 1 Oct 2020 (early adoption permitted)

    Date of issue: Jul 2020

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

    Date of issue: Dec 2012

    Date compiled: Jun 2020

  • XRB Au 1 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Dec 2012

    Date compiled: Nov 2018

  • XRB Au1 – Periods ending on or after
    15 Dec 2017

    Date of issue: Dec 2012

    Date compiled: Nov 2016

  • XRB Au1 – Periods ending on or after
    15 Dec 2016

    Date of issue: Dec 2012

    Date compiled: Nov 2016

  • XRB Au1 – Periods ending on or after
    15 Dec 2016

    Date of issue: Dec 2012

    Date compiled: Oct 2015

  • XRB Au1 – Periods beginning on or after
    1 Jan 2015

    Date of issue: Dec 2012

    Date compiled: Oct 2014

  • XRB Au1 – Periods ending on or after
    31 Dec 2014

    Date of issue: Dec 2012

    Date compiled to: Dec 2013

  • XRB Au1 – Effective
    1 Jan 2014

    Date of issue: Dec 2012

    Date compiled to: Nov 2013

  • XRB Au1 – Effective for engagements beginning on or after
    1 Jan 2013

    Date of issue: Dec 2012

  • XRB Au1 – Effective for engagements beginning on or after
    15 Sep 2012

    Date of issue: Sep 2012

    Date compiled to: Sep 2012

  • XRB Au1 – Effective for engagements beginning on or after
    1 Sep 2011 (audits or reviews) & 1 Nov 2011(other assurance engagements)

    Date of issue: Aug 2011

    Date compiled to: Aug 2011

  • XRB Au1 – Effective for engagements beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011