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 …

This Auditing Standard deals with the auditor’s responsibilities relating to the work of an individual or organisation in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient …

This Auditing Standard does not deal with: Situations where the engagement team includes a member, or consults an individual or organisation, with expertise in a specialised area of accounting or auditing, which are dealt with in ASA 220; [1]  or The …

The auditor has sole responsibility for the audit opinion expressed, and that responsibility is not reduced by the auditor’s use of the work of an auditor’s expert.  Nonetheless, if the auditor using the work of an auditor’s expert, having followed this …