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The Assembly consists of all members of the Organization and meets once in three years. The first Assembly was held in New Delhi, India in 1979. The following Assemblies were held in: Seoul, Korea (1982); Tokyo, Japan (1985); Bali, Indonesia (1988); Beijing, China (1991); New Delhi, India (1994); Jakarta, Indonesia (1997); Chiang Mai, Thailand (2000); Manila, Philippines (2003); Shanghai, China (2006); Islamabad, Pakistan (2009); Jaipur, India (2012); Kuala Lumpur, Malaysia (2015); Hanoi, Vietnam(2018); and Bangkok, Thailand(online, 2021).
At the first Assembly, the Rules and Regulations of ASOSAI was approved. Each of the successive six Assemblies focused on specific audit themes, for which international seminars were held for each in conjunction with the Assembly.
The 8th Assembly, for the first time, adopted a new format of one-day Symposium on a chosen theme. Keynote address and presentations on the special report on the corresponding theme was followed by a panel discussion.