Document ID: chunk:federal_register_of_legislation:F2021C01244:front:0:p2
Version: federal_register_of_legislation:F2021C01244
Segment Type: other
Provision Reference: 
Character Range: 3210–5710

AUDITING

Paragraphs

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

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

Introduction

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

Effective Date...............................................................2

Objectives..................................................................3

Definition..................................................................4

Requirements

Substantive Analytical Procedures.................................................5

Analytical Procedures that Assist When Forming an Overall Conclusion.....................6

Investigating Results of Analytical Procedures........................................7

Application and Other Explanatory Material

Definition of Analytical Procedures............................................A1-A3

Substantive Analytical Procedures............................................A4-A16

Analytical Procedures that Assist When Forming an Overall Conclusion...............A17-A19

Investigating Results of Analytical Procedures..................................A20-A21

COMPILATION DETAILS

Auditing Standard ASA 520 Analytical Procedures (as Amended)

This compilation takes into account amendments made up to and including 3 March 2020 and was prepared on 10 November 2021 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 520 (October 2009) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard        Date made        Operative Date
ASA 520 [A]     27 October 2009  Financial reporting periods commencing on or after 1 January 2010.
ASA 2018-1 [B]  5 December 2018  Financial reporting periods commencing on or after 15 December 2019, with early adoption permitted[*].
ASA 2020-1 [C]  3 March 2020     Financial reporting periods commencing on or after 15 December 2021[#]

    [A] Federal Register of Legislation – registration number F2009L04090, 11 November 2009

    [B] Federal Register of Legislation – registration number F2019L00016, 3 January 2019

    [C] Federal Register of Legislation – registration number F2020L00252, 13 March 2020

Table of Amendments
Paragraph affected  How affected  By … [paragraph]
A12                 Amended       ASA 2018-1 [53]
Footnote 4