Document ID: chunk:federal_register_of_legislation:F2021C01242:front:0:p2
Version: federal_register_of_legislation:F2021C01242
Segment Type: other
Provision Reference: 
Character Range: 3205–6725

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

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

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

Introduction

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

Subsequent Events............................................................2

Effective Date...............................................................3

Objectives..................................................................4

Definitions.................................................................5

Requirements

Events Occurring between the Date of the Financial Report and the Date of the Auditor's Report..6-9

Facts Which Become Known to the Auditor after the Date of the Auditor's Report but before the Date the Financial Report is Issued              10-13

Facts Which Become Known to the Auditor after the Financial Report Has Been Issued.......1-17

Application and Other Explanatory Material

Scope of this Auditing Standard.................................................A1

Definitions.............................................................A2-A5

Events Occurring between the Date of the Financial Report and the Date of the Auditor's ReportA6-A10

Implications of Other Information Obtained after the Date of the Auditor's Report............A11

Facts Which Become Known to the Auditor after the Date of the Auditor's Report but before the Date the Financial Report Is Issued              A12-A14

Considerations Specific to Public Sector Entities................................A15-A17

Implications of Other Information Received after the Financial Report Has Been Issued........A18

Facts Which Become Known to the Auditor after the Financial Report Has Been Issued......A19-Aus A20.1

COMPILATION DETAILS

Auditing Standard ASA 560 Subsequent Events (as Amended)

This compilation takes into account amendments made up to and including 5 November 2021 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 560 (October 2009) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard        Date made         Operative Date
ASA 560 [A]     27 October 2009   Financial reporting periods commencing on or after 1 January 2010
ASA 2011‑1 [B]  27 June 2011      Financial reporting periods commencing on or after 1 July 2011
ASA 2015‑1 [C]  1 December 2015   Financial reporting periods ending on or after 15 December 2016
ASA 2021‑2 [D]  7 September 2021  Financial reporting periods commencing on or after 15 December 2021[*]
ASA 2021‑5 [E]  5 November 2021   Financial reporting periods commencing on or after 15 December 2021

    [A] Federal Register of Legislation – registration number F2009L04094, 11 November 2009

    [B] Federal Register of Legislation – registration number F2011L01379,
    30 June 2011

    [C] Federal Register of Legislation – registration number F2015L02032, 16 December 2015

    [D] Federal Register of Legislation – registration number F2021L01300, 20 September 2021

    [E] Federal Register of Legislation – registration number F2021L01525, 8 November 2021

Table of Amendments
Paragraph affected               How affected  By … [paragraph]
10(b)                            Amended       ASA 2011-1 [41]