Application
aus 0.1
Aus 0.1 This Auditing Standard applies to:
(a) an audit of a financial report for a financial year, or an audit of a financial report for a halfyear, in accordance with the Corporations Act 2001; and
(b) an audit of a financial report, or a complete set of financial statements, for any other purpose.
aus 0.2
Aus 0.2 This Auditing Standard also applies, as appropriate, to an audit of other historical financial information.