… The Australian Standards on Auditing in the 100–700 series apply to an audit of a financial report.  This Auditing Standard deals with special considerations in the application of those Australian Auditing Standards to an audit of a financial report …

… financial report audit engagements, and (b) all Australian Auditing Standards relevant to the audit.  It also requires … auditor to comply with each requirement of an Australian Auditing Standard unless, in the circumstances of the audit, the entire Auditing Standard is not relevant or the requirement is not …

ASA 700 requires the auditor to communicate key audit matters in accordance with ASA 701 [21] for audits of a general purpose financial report of listed entities. For audits of a special purpose financial report, ASA 701 only applies when communication of …

… ASA 200 requires the auditor to comply with all Australian Auditing Standards relevant to the audit. [4]  In planning … shall determine whether application of the Australian Auditing Standards requires special consideration in the …

… This Auditing Standard also applies, as appropriate, to an audit …

… This Auditing Standard applies to: an audit of a financial report …

… Application of some of the requirements of the Auditing Standards in an audit of a special purpose …

… This Auditing Standard does not override the requirements of the other Auditing Standards; nor does it purport to deal with all …

… For the purposes of this Auditing Standard, the following terms have the meanings …

… The objective of the auditor, when applying Australian Auditing Standards in an audit of a financial report …