Appendices

Includes: Specific Audit Documentation Requirements in Other Australian Auditing Standards

Specific Audit Documentation Requirements in Other Australian Auditing Standards

Appendix 1

(Ref: Para. 1)

This appendix identifies paragraphs in other Australian Auditing Standards that contain specific documentation requirements. The list is not a substitute for considering the requirements and related application and other explanatory material in Australian Auditing Standards. 

  • ASA 210 Agreeing the Terms of Audit Engagementsparagraphs 10-12 
  • ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Informationparagraph 41
  • ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Reportparagraphs 44-47
  • ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Reportparagraph 29
  • ASA 260 Communication with Those Charged with Governanceparagraph 23
  • ASA 300 Planning an Audit of a Financial Reportparagraph 12
  • ASA 315 Identifying and Assessing the Risks of Material Misstatementparagraph 38
  • ASA 320 Materiality in Planning and Performing an Auditparagraph 14
  • ASA 330 The Auditor’s Responses to Assessed Risksparagraphs 28-30 
  • ASA 450 Evaluation of Misstatements Identified During the Auditparagraph 15
  • ASA 540 Auditing Accounting Estimates and Related Disclosuresparagraph 39
  • ASA 550 Related Partiesparagraph 28
  • ASA 600 Special Considerations—Audits of Group Financial Reports (Including the Work of Component Auditors)paragraph 50
  • ASA 610 Using the Work of Internal Auditorsparagraph 36
  • ASA 720 The Auditor’s Responsibilities Relating to Other Informationparagraph 25