Application

Aus 0.1

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.