Introduction

Includes: Scope of this Auditing Standard | Effective Date

Scope of this Auditing Standard

1

This Auditing Standard deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ASA 330,[1] ASA 500[2] and other relevant Australian Auditing Standards, with respect to certain aspects of inventory and segment information in an audit of a financial report.

Effective Date

2

[Deleted by the AUASB.  Refer Aus 0.3]

1

See ASA 330 The Auditor’s Responses to Assessed Risks.

2

See ASA 500 Audit Evidence.