This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …

This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …

This Auditing Standard is operative for financial reporting periods ending on or after 15 December 2016.  [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …

In some cases, the auditor may seek direct communication with the entity’s external legal counsel through a letter of general enquiry.  For this purpose, a letter of general enquiry requests the entity’s external legal counsel to inform the auditor of any …

This Auditing Standard deals with the auditor’s responsibility to form an opinion on the financial report.  It also deals with the form and content of the auditor’s report issued as a result of an audit of a financial …

ASA 701 [1]  deals with the auditor’s responsibility to communicate key audit matters in the auditor’s report.  ASA 705 [2]  and ASA 706 [3]  deal with how the form and content of the auditor’s report are affected when the auditor expresses a modified …

This Auditing Standard applies to an audit of a general purpose financial report and is written in that context.  ASA 800 [4] deals with special considerations when a financial report is prepared in accordance with a special purpose framework.  ASA 805 …

The requirements of this Auditing Standard are aimed at addressing an appropriate balance between the need for consistency and comparability in auditor reporting globally and the need to increase the value of auditor reporting by making the information …

[Deleted by the AUASB.  Refer Aus 0.3 ] …