The development of auditing standards in Australia occurred in three phases. The primary professional initiatives have come from the Institute of Chartered Accountants in Australia.

The first phase was marked by F. E. Trigg's presentation to the Australian Congress on Accounting in 1948. In this work Trigg relied heavily on English practice and thought.

The second phase was largely a period of inactivity so far as auditing standards were concerned because of concern for other matters of greater urgency.

The third phase was marked by the adoption of American ideas and, partly in response to continuing criticism of accounting, a commitment to the continuing review of auditing standards.

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