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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2021 to 30 June 2022.

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements

Commencing

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASA 100 Preamble to AUASB Standards

Commencing

ASA 101 Preamble to Australian Auditing Standards

Commencing

ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements

Ending

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards

Commencing

ASA 210 Agreeing the Terms of Audit Engagements

Commencing

ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information

Commencing

ASA 230 Audit Documentation

Commencing

ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report

Commencing

ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report

Commencing

ASA 260 Communication With Those Charged with Governance

Commencing

ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

Commencing

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASA 300 Planning an Audit of a Financial Report

Commencing

ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

Commencing

ASA 320 Materiality in Planning and Performing an Audit

Commencing

ASA 330 The Auditor's Responses to Assessed Risks

Commencing

ASA 402 Auditing Considerations Relating to an Entity Using a Service Organisation

Commencing

ASA 450 Evaluation of Misstatements Identified during the Audit

Commencing

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASA 500 Audit Evidence

Commencing

ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information

Commencing

ASA 502 Audit Evidence – Specific Considerations for Litigation and Claims

Commencing

ASA 505 External Confirmations

Commencing

ASA 510 Initial Audit Engagements - Opening Balances

Commencing

ASA 520 Analytical Procedures

Commencing

ASA 530 Audit Sampling

Commencing

ASA 540 Auditing Accounting Estimates and Related Disclosures

Commencing

ASA 550 Related Parties

Commencing

ASA 560 Subsequent Events

Commencing

ASA 570 Going Concern

Ending

ASA 580 Written Representations

Commencing

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)

Commencing

ASA 610 Using the Work of Internal Auditors

Commencing

ASA 620 Using the Work of an Auditor’s Expert

Commencing

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASA 700 Forming an Opinion and Reporting on a Financial Report

Commencing

ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report

Commencing

ASA 705 Modifications to the Opinion in the Independent Auditor's Report

Ending

ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

Ending

ASA 710 Comparative Information Corresponding Figures and Comparative Financial Reports

Commencing

ASA 720 The Auditor's Responsibilities Relating to Other Information

Ending

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASA 800 Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks

Commencing

ASA 805 Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Ending

ASA 810 Engagements to Report on Summary Financial Statements

Ending

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)

Commencing

ASA 610 Using the Work of Internal Auditors

Commencing

ASA 620 Using the Work of an Auditor’s Expert

Commencing

ASA 700 Forming an Opinion and Reporting on a Financial Report

Commencing

ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report

Commencing

ASA 705 Modifications to the Opinion in the Independent Auditor's Report

Ending

ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

Ending

ASA 710 Comparative Information Corresponding Figures and Comparative Financial Reports

Commencing

ASA 720 The Auditor's Responsibilities Relating to Other Information

Ending

ASA 800 Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks

Commencing

# TITLE OPERATIVE DATE SUPERSEDED VERSIONS
ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements

Commencing

ASQM 2 Engagement Quality Reviews

Commencing

ASA 101 Preamble to AUASB Standards

Commencing

ASA 101 Preamble to AUASB Standards

Commencing

ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards

Commencing

ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards

Commencing

ASA 210 Agreeing the Terms of Audit Engagements

Commencing

ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information

Commencing

ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information

Commencing

ASA 230 Audit Documentation

Commencing