Document ID: chunk:federal_register_of_legislation:F2023C01120:front:0:p2
Version: federal_register_of_legislation:F2023C01120
Segment Type: other
Provision Reference: 
Character Range: 3000–6354

Application......................................................Aus 0.1-Aus 0.2

Operative Date............................................................Aus 0.3

Introduction

Scope of this Auditing Standard..................................................1

Nature and Purpose of Audit Documentation........................................2-3

Effective Date...............................................................4

Objective..................................................................5

Definitions.................................................................6

Requirements

Timely Preparation of Audit Documentation.........................................7

Documentation of the Audit Procedures Performed and Audit Evidence Obtained............8-13

Assembly of the Final Audit File..............................................14-16

Application and Other Explanatory Material

Timely Preparation of Audit Documentation........................................A1

Documentation of the Audit Procedures Performed and Audit Evidence Obtained.........A2-A20

Assembly of the Final Audit File............................................A21-A24

       Appendix 1: Specific Audit Documentation Requirements in Other Australian Auditing Standards

COMPILATION DETAILS

Auditing Standard ASA 230 Audit Documentation (as Amended)

This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 24 February 2023 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB.  Instead, it is a representation of ASA 230 (October 2009) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard            Date made         Operative Date
ASA 230 [A]         27 October 2009   Financial reporting periods commencing on or after 1 January 2010.
ASA 2013‑2 [B]      11 November 2013  Financial reporting periods commencing on or after 1 January 2014.
ASA 2015‑1 [C]      1 December 2015   Financial reporting periods ending on or after 15 December 2016.
ASA 2018-1 [D]      5 December 2018   Financial reporting periods commencing on or after 15 December 2019, with early adoption permitted[*].
ASA 2020-1 [E]      3 March 2020      Financial reporting periods commencing on or after 15 December 2021[#]
ASA 2021-1 [F]      10 March 2020     Financial reporting periods commencing on or after 15 December 2022.
ASA 2022-1     [G]  27 April 2022     Financial reporting periods commencing on or after 15 December 2023.

Legislation History

Standard    Registration Number  Registration Date  Commencement Date

ASA 230     F2009L04074          9 November 2009    10 November 2009

ASA 2013‑2  F2013L01939          14 November 2013   15 November 2013

ASA 2015-1  F2015L02032          16 December 2015   17 December 2015

ASA 2018-1  F2019L00016          3 January 2019     4 January 2019

ASA 2020-1  F2020L00252          13 March 2020      14 December 2021

ASA 2021-1  F2021L00403          1 April 2021       14 December 2021

ASA 2022-1  F2022L00712          19 May 2022        14 December 2023

Table of Amendments
Paragraph affected                                                                                                           How affected  By … [paragraph]