Includes: Scope of this Auditing Standard, Effective Date

Scope of this Auditing Standard


This Auditing Standard explains what constitutes audit evidence in an audit of a financial report, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.


This Auditing Standard is applicable to all the audit evidence obtained during the course of the audit.  Other Auditing Standards deal with specific aspects of the audit (for example, ASA 315[1]), the audit evidence to be obtained in relation to a particular topic (for example, ASA 570[2]), specific procedures to obtain audit evidence (for example, ASA 520[3]), and the evaluation of whether sufficient appropriate audit evidence has been obtained (ASA 200[4] and ASA 330[5]).

Effective Date


[Deleted by the AUASB.  Refer Aus 0.3]


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


See ASA 570 Going Concern.


See ASA 520 Analytical Procedures.


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


See ASA 330 The Auditor’s Responses to Assessed Risks.