This Auditing Standard applies to a firm that performs: 

1. an audit of a financial report for a financial year, or an audit or review of a financial report for a half-year, in accordance with the Corporations Act 2001;
2. an audit or review of a financial report, or a complete set of financial statements, for any other purpose;
3. an audit or review of other historical financial information;
4. an audit or review other than of historical financial information;
5. other assurance engagements; and
6. related services engagements.