Australian Auditing Standards (ASAs) means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act – as defined in paragraph 10(d) ; ASA 805 Special Considerations—Audits of Single …

Auditing Standards means auditing standards made under section 336 of the Corporations Act, and include: ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related …

For purposes of this ASRS, the following terms have the meanings attributed below: …

Unless otherwise stated, terms used in this standard have the same meaning as those terms have for the purposes of Chapter 2M of the Act. The following terms have the meanings attributed …

AASB S2 – Australian Sustainability Reporting Standard AASB S2 Climate-related Disclosures . …

Auditor – the audit firm, audit company or individual auditor of the entity for the purposes of Chapter 2M of the Act. …

Group 1 entities – in this standard:  i. entities to which paragraph 1707B(1)(a) of the Act applies; and  ii. entities that apply paragraph 1707DA(1) of the Act for the first time for a year commencing on or after 1 January 2025 but on or before 30 June …

Group 2 entities – in this standard:  i. entities to which paragraph 1707B(1)(b) of the Act applies (other than an entity to which the definition of 'Group 1 entities' in this standard applies);  ii. entities that apply paragraph 1707DA(1) of the Act for …

Group 3 entities – in this standard:  i. entities to which paragraph 1707B(1)(c) of the Act applies (other than an entity to which the definition of 'Group 1 entities' or 'Group 2 entities' in this standard applies);  ii. entities that apply paragraph …

First year of reporting – the first financial year commencing:  For Group 1 entities – from 1 January 2025 to 30 June 2026;  For Group 2 entities – 1 July 2026 to 30 June 2027;  For Group 3 entities – 1 July 2027 to 30 June …