Document ID: chunk:federal_register_of_legislation:F2022C01203:front:0:p1
Version: federal_register_of_legislation:F2022C01203
Segment Type: other
Provision Reference: 
Character Range: 0–4077

Compiled Auditing Standard  ASRE 2415
                            (December 2022)

Auditing Standard on Review Engagements ASRE 2415
Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation

This compilation was prepared on 13 December 2022 taking into account amendments made by ASA 2013-3, ASA 2021-5 and ASA 2022-2.

Compilation Number:  3

Compilation Date: 14 December 2022

Prepared by the Auditing and Assurance Standards Board

Obtaining a Copy of this Auditing Standard on Review Engagements

The most recently compiled versions of Auditing Standards on Review Engagements, 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 20, 500 Collins Street            E‑mail: enquiries@auasb.gov.au
Melbourne   Victoria   3000
AUSTRALIA
                                        Postal Address:
                                        PO Box 204
                                        Collins Street West
                                        Melbourne   Victoria   8007
                                        AUSTRALIA

COPYRIGHT

© 2022 Commonwealth of Australia.  The text, graphics and layout of this 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 as being the Australian Auditing and Assurance Standards Board (AUASB).

Requests and enquiries concerning reproduction and rights for commercial purposes should be addressed to the Technical Director, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au.  Otherwise, no part of this 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

CONFORMITY WITH INTERNATIONAL STANDARDS ON REVIEW ENGAGEMENTS

Paragraphs

Application.................................................................1

Operative Date..............................................................2

Introduction

Scope of this Auditing Standard on Review Engagements................................3

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

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

Definitions................................................................6-8

Requirements

Applicable Standards........................................................9-11

General Principles.........................................................12-13

Application and Other Explanatory Material

Applicable Standards......................................................A1-A2

General Principles...........................................................A3

Appendix 1:  Example Auditor's Review Report

COMPILATION DETAILS

Auditing Standard on Review Engagements ASRE 2415 Review of a Financial Report Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation
(as Amended)

This compilation takes into account amendments made up to and including 13 December 2022 and was prepared on 13 December 2022 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard on Review Engagements made by the AUASB.  Instead, it is a representation of ASRE 2415 (June 2010) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard        Date made         Operative Date
ASRE 2415 [A]   30 June 2010      Financial reporting periods ending on or after 30