Application

Aus 0.1

This Auditing Standard applies to: 

  1. an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001; and 
  2. an audit of a financial report, or a complete set of financial statements, for any other purpose.

Aus 0.2

This Auditing Standard also applies, as appropriate, to an audit of other historical financial information.

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Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted.