The Auditing and Assurance Standards Board (AUASB) was established by the professional bodies in response to the Corporations Act 2001.

Name: The Auditing and Assurance Standards Board (AUASB) was established by the professional bodies in response to the Corporations Act 2001.
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The Auditing and Assurance Standards Board (AUASB) is an Australian government agency established under section 227A of the Australian Securities and Investments Commission Act 2001, not by professional bodies.

The Auditing and Assurance Standards Board (AUASB) Was Established by the Professional