Includes: Scope of this Auditing Standard

Scope of this Auditing Standard


The purpose of this Auditing Standard is to set out mandatory components additional to those included elsewhere in the Australian Auditing Standards that are operative for:

  • financial reporting periods commencing on or after 1 January 2010; and
  • firms required to establish systems of quality control by 1 January 2010.


Preamble to AUASB Standards applies to all AUASB Standards other than the Australian Auditing Standards referred to in paragraph 5 of this Auditing Standard.