(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 Engagements – paragraphs 10-12 
• ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information – paragraph 41
• ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report – paragraphs 44-47
• ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report – paragraph 29
• ASA 260 Communication with Those Charged with Governance – paragraph 23
• ASA 300 Planning an Audit of a Financial Report – paragraph 12
• ASA 315 Identifying and Assessing the Risks of Material Misstatement – paragraph 38
• ASA 320 Materiality in Planning and Performing an Audit – paragraph 14
• ASA 330 The Auditor’s Responses to Assessed Risks – paragraphs 28-30 
• ASA 450 Evaluation of Misstatements Identified During the Audit – paragraph 15
• ASA 540 Auditing Accounting Estimates and Related Disclosures – paragraph 39
• ASA 550 Related Parties – paragraph 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 Auditors – paragraph 36
• ASA 720 The Auditor’s Responsibilities Relating to Other Information – paragraph 25