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 explains what constitutes audit evidence in an audit of a financial report, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw …

This Auditing Standard is applicable to all the audit evidence obtained during the course of the audit.  Other Auditing Standards deal with specific aspects of the audit (for example, ASA 315 [1] ), the audit evidence to be obtained in relation to a …

[Deleted by the AUASB.  Refer Aus 0.3] …