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 …

The “Application” paragraph in each Auditing Standard that refers to audits or reviews conducted in accordance with the Corporations Act 2001 applies specifically to: an audit or a review conducted under Part 2M.3 of the Act; and an audit conducted under …

When, in the circumstances of the audit, a requirement is not relevant due to the conditions described in ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , the auditor is …

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 …

For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …

The auditor shall apply the mandatory components of the Australian Auditing Standards when conducting an audit or review in accordance with those Standards.   The mandatory components are included in each Auditing Standard under the headings listed below: …

The auditor shall consider the whole text of an Auditing Standard to understand, interpret and apply the mandatory components.  The explanatory material is included in each Auditing Standard under the headings listed below: Application (paragraph Aus …