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and Regulations in an Audit of a Financial Report (Issued May 2017 and amended to June 2020)

(f)                 ASA 260 Communication With Those Charged with Governance (Issued December 2015 and amended to June 2020)

(g)                ASA 300 Planning an Audit of a Financial Report (Issued October 2009 and amended to December 2015)

(h)                ASA 315 Identifying and Assessing the Risks of Material Misstatement (Issued February 2020)

(i)                 ASA 500 Audit Evidence (Issued October 2009 and amended to December 2018)

(j)                 ASA 540 Auditing Accounting Estimates and Related Disclosures (Issued December 2018)

(k)                ASA 600 Special Considerations-Audits of a Group Financial Report (Including the Work of Component Auditors) (Issued October 2009 and amended to June 2020)

(l)                 ASA 610 Using the Work of Internal Auditors (Issued November 2013)

(m)             ASA 620 Using the Work of an Auditor's Expert (Issued October 2009 and amended to June 2020)

(n)                ASA 700 Forming an Opinion and Reporting on a Financial Report (Issued December 2015 and amended to June 2020)

(o)                ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report (Issued December 2015 and amended to December 2018)

(p)                ASA 720 The Auditor's Responsibilities Relating to Other Information (Issued December 2015 and amended to June 2020)

Definition

6.                   For the purposes of this Auditing Standard, the meanings of terms are set out in each Auditing Standard and in the AUASB Glossary.  This Auditing Standard does not introduce new definitions.

Amendments to Auditing Standards

7.                   This Standard uses underlining, striking out and other typographical material to identify some of the amendments to a Standard, in order to make the amendments more understandable. However, the amendments made by this Standard do not include that underlining, striking out or other typographical material. Amended paragraphs are shown with deleted text struck through and new text underlined. Ellipses (…) are used to help provide the context within which amendments are made and also to indicate text that is not amended.

Amendments to ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements

8.                   Existing fourth paragraph of "Preface" is amended to read as follows:

ASA 102 is an Auditing Standard made under the Corporations Act 2001 for Australian legislative purposes. ASA 102 enables references to relevant ethical requirements in other AUASB Standards to remain current as they are explicitly linked to ASA 102. Under ASA 102 the auditor, assurance practitioner, engagement quality control reviewer, and firm are to have regard to the applicable requirements of APES 110 Code of Ethics for Professional Accountants (including Independence Standards), issued by the Accounting Professional & Ethical Standards Board Limited (APESB) in November 2018, which are to be taken into account in determining whether relevant ethical requirements have