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 in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance.  This includes establishing that certain preconditions for an audit, …

[Deleted by the AUASB.  Refer Aus 0.3] …

The objective of the auditor is to accept or continue an audit engagement only when the basis upon which it is to be performed has been agreed, through: Establishing whether the preconditions for an audit are present; and  Confirming that there is a …

For the purposes of this Auditing Standard, the following term has the meaning attributed below:  Preconditions for an audit means the use by management of an acceptable financial reporting framework in the preparation of the financial report and the …

For the purposes of this Auditing Standard, references to “management” should be read hereafter as “management and, where appropriate, those charged with …