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 ending on or after 15 December 201 6.  [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …

This Auditing Standard deals with the auditor’s responsibility to communicate key audit matters in the auditor’s report.  It is intended to address both the auditor’s judgement as to what to communicate in the auditor’s report and the form and content of …

The purpose of communicating key audit matters is to enhance the communicative value of the auditor’s report by providing greater transparency about the audit that was performed.  Communicating key audit matters provides additional information to intended …

The communication of key audit matters in the auditor’s report may also provide intended users a basis to further engage with management and those charged with governance about certain matters relating to the entity, the audited financial report, or the …

Communicating key audit matters in the auditor’s report is in the context of the auditor having formed an opinion on the financial report as a whole. Communicating key audit matters in the auditor’s report is not: A substitute for disclosures in the …

This Auditing Standard applies to audits of general purpose financial reports of listed entities and circumstances when the auditor otherwise decides to communicate key audit matters in the auditor’s report.  This Auditing Standard also applies when the …

Key audit matters are not required to be communicated in auditor’s reports on condensed financial reports prepared in accordance with AASB 134 Interim Financial Reporting …