This section of the GS provides supplementary application and other explanatory material in relation to selected issues identified as presenting challenges in applying the ASA 220[46] definition of ‘Engagement Partner’ in the public sector. It does not contain any further requirements for the conduct of the audit. It is to be read and applied together with ASA 220.


ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information (March 2021).