The date of the annual financial report may differ from the relevant date for the other assurance requirements. This scenario does not prevent use, at least in part, of some evidence for the overlapping period; however, additional work would be necessary …

In the context of the approach outlined in Table 2, an auditor who is not the auditor of the entity’s annual financial report pays particular attention to the “accepting” phase of the …

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 commencing on or after 1 January 2010 .  [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …