Document ID: chunk:federal_register_of_legislation:F2021C01250:reg:27:p1
Version: federal_register_of_legislation:F2021C01250
Segment Type: reg
Provision Reference: reg 27 (pt 1/23)
Character Range: 8049–12784

27                                                            Amended       ASA 2020-1 [79]
A1                                                            Amended       ASA 2020-1 [80]
A4                                                            Amended       ASA 2020-1 [81]
A7                                                            Amended       ASA 2020-1 [82]
A9                                                            Amended       ASA 2020-1 [83]
A9                                                            Addition      ASA 2020-1 [83]
Footnote 3
A10                                                           Amended       ASA 2020-1 [85]
A18                                                           Amended       ASA 2020-1 [86]
A20                                                           Amended       ASA 2020-1 [87]
A24 and                                                       Amended       ASA 2020-1 [88]
Footnote 4
A27                                                           Amended       ASA 2020-1 [89]
A29                                                           Amended       ASA 2020-1 [90]
A30                                                           Addition      ASA 2020-1 [91]
A31 and                                                       Addition      ASA 2020-1 [92]
Footnote 6
A32                                                           Amended       ASA 2020-1 [93]
A31 of December 2015 version                                  Deleted       ASA 2020-1 [94]
A33                                                           Amended       ASA 2020-1 [95]
A36                                                           Amended       ASA 2020-1 [96]
A37                                                           Amended       ASA 2020-1 [97]
A39                                                           Amended       ASA 2020-1 [98]
Sub-heading above A43 and A43                                 Amended       ASA 2020-1 [99]
A43                                                           Addition      ASA 2020-1 [99]
Footnote 7
A44                                                           Addition      ASA 2020-1 [100]
A47                                                           Amended       ASA 2020-1 [101]
A48                                                           Amended       ASA 2020-1 [102]
A58                                                           Amended       ASA 2020-1 [103]
A59                                                           Amended       ASA 2020-1 [104]
A62 and                                                       Amended       ASA 2020-1 [105]
Footnote 10
A64                                                           Amended       ASA 2020-1 [106]
A65                                                           Amended       ASA 2020-1 [107]
Renumbering of paragraphs and footnotes                       Amended       ASA 2020-1 [108]
Renumbering of paragraphs and references to these paragraphs  Amended       ASA 2021-5 [19]

AUTHORITY STATEMENT

 Auditing Standard ASA 330 The Auditor's Responses to Assessed Risks (as amended to 5 November 2021) is set out in paragraphs Aus 0.1 to A65.

 This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.  This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.

Conformity with International Standards on Auditing

This Auditing Standard conforms with International Standard on Auditing ISA 330 The Auditor's Responses to Assessed Risks issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).

Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix "Aus".

Compliance with this Auditing Standard enables compliance with ISA 330.

Auditing Standard ASA 330

The Auditing and Assurance Standards Board (AUASB) made Auditing Standard ASA 330 The Auditor's Responses to Assessed Risks pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001, on 27 October 2009.

This compiled version of ASA 330 incorporates subsequent amendments contained in another Auditing Standard made by the AUASB up to and including 5 November 2021 (see Compilation Details).

Auditing Standard ASA 330

The Auditor's Responses to Assessed Risks

Application

Aus 0.1 This Auditing Standard