Auditing Standards means auditing standards made under section 336 of the Corporations Act 2001 (the “Act”), and include: ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other …

Australian Auditing Standards means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act 2001 ; ASA 805 Special Considerations—Audits of Single Financial Statements and Specific …

Included within the requirements section of a standard are references to paragraphs in the “Application and Other Explanatory Material” section of the standard.   Such references do not extend or create requirements. …

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

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

This Auditing Standard is operative for engagements with financial reporting periods commencing on or after   1 January 2010 , and for firms required to establish systems of quality control in compliance with ASQC 1 by 1 January 2010 . [Note: For …

The purpose of this Auditing Standard is to set out mandatory components additional to those included elsewhere in the Australia n Auditing Standards that are operative for: financial reporting periods commencing on or after 1 January 2010; and firms …

Preamble to AUASB Standards applies to all AUASB St andards other than the Australia n Auditing Standards referred to in paragraph 5 of this Auditing Standard. …

The objective of the auditor and the firm is to use this Auditing St andard in order to understand, interpret and apply the Australia n Auditing Standards that are operative for engagements with financial reporting periods commencing on or after 1 January …