AUASBAuditing and Assurance Standards Board (Australia)
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(1) The AUASB may, by legislative instrument, make auditing standards for the purposes of this Act.
The skills, knowledgeable and care of an ordinarily prudent and knowledgeable auditor are to be found in the auditing standards promulgated by the AUASB in conjunction with the legislative requirements within the Corporations Act (2001).
"The AUASB sets the auditing and assurance standards which reinforce the credibility of auditing and assurance processes for end users of financial information, Minister ODwyer said.