Document ID: chunk:federal_register_of_legislation:F2011C00604:front:0
Version: federal_register_of_legislation:F2011C00604
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Compiled Auditing Standard  ASA 101
                            (June 2011)

Auditing Standard ASA 101
Preamble to Australian Auditing Standards

This compilation was prepared on 27 June 2011 taking into account amendments made by ASA 2011-1

Prepared by the Auditing and Assurance Standards Board

Obtaining a Copy of this Auditing Standard

The most recently compiled versions of Auditing Standards, original Standards and amending Standards (see Compilation Details) are available on the AUASB website: www.auasb.gov.au

Contact Details
Auditing and Assurance Standards Board  Phone: (03) 8080 7400
Level 7, 600 Bourke Street              Fax: (03) 8080 7450
Melbourne   Victoria   3000             E-mail: enquiries@auasb.gov.au
AUSTRALIA
                                        Postal Address:
                                        PO Box 204
                                        Collins Street West
                                        Melbourne   Victoria   8007
                                        AUSTRALIA

COPYRIGHT

© 2011 Auditing and Assurance Standards Board.  The text, graphics and layout of this compiled Auditing Standard are protected by Australian copyright law and the comparable law of other countries.  Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.  Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to the Executive Director, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne Victoria 8007.  Otherwise, no part of this compiled Auditing Standard may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.

ISSN 1833-4393

CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT
Paragraphs

Application............................... 1-2

Operative Date............................. 3-4

Introduction

Scope of this Auditing Standard.................. 5-6

Objective................................. 7

Definitions................................ 8

Requirements

Authority of the Paragraphs in Australian Auditing Standards               9-10

Engagements under the Corporations Act 2001........ 11

Compliance with Requirements.................. 12

Application and Other Explanatory Material

Authority of the Paragraphs in Australian Auditing Standards               A1

Compliance with Requirements.................. A2

Conformity with International Standards on Auditing

COMPILATION DETAILS

Auditing Standard ASA 101 Preamble to Australian Auditing Standards as Amended

This compilation takes into account amendments made up to and including 27 June 2011 and was prepared on 27 June 2011 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 101 (October  2009) as amended by another Auditing Standard which is listed in the Table below.

Table of Standards
Standard    Date made        Operative date
ASA 101     27 October 2009  1 January 2010
ASA 2011-1  27 June 2011     1 July 2011

Table of Amendments
Paragraph affected    How affected  By … [paragraph]
Headers - Pages 8-12  Amended       ASA 2011-1 [14]