Document ID: chunk:federal_register_of_legislation:F2023C01128:reg:17:p24
Version: federal_register_of_legislation:F2023C01128
Segment Type: reg
Provision Reference: reg 17 (pt 24/25)
Character Range: 73948–76727

Early adoption, in conjunction with ASA 315 Identifying and Assessing the Risks of Material Misstatement, permitted.
[1] See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management.
[2]  See ASA 230 Audit Documentation, paragraphs 8–11, and A6.
[3]  As described in paragraph A68 of ASA 700 Forming an Opinion and Reporting on a Financial Report, having responsibility for approving in this context means having the authority to conclude that all the statements that comprise the financial report, including the related notes, have been prepared.
[4]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.
[5]  See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors), paragraph 57.
[6]  See ASA 600, paragraph 45(i).
[7]  See ASA 210 Agreeing the Terms of Audit Engagements, paragraph 10.
[8]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[9]  See ASA 320 Materiality in Planning and Performing an Audit.
[10]  See ASA 620 Using the Work of an Auditor's Expert.
[11]  See ASA 610 Using the Work of Internal Auditors, paragraph 20.
[12]  See ASA 701, paragraphs 9–10.
[13]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[14]  See ASA 210, paragraph 9.
[15]  See ASA 210, paragraph 10.
[16]  See ASA 705, paragraph 30.
[17]  See ASA 570 Going Concern, paragraph 25(d).
[18]  See ASA 701, paragraph 17.
[19]  See ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report, paragraph 12.
[20]  See ASA 720, The Auditor's Responsibilities Relating to Other Information, paragraph 18(a).
[21]  See ASA 700, paragraph  Aus 46.1.
[22]  See ASA 700, paragraph 41.
[23]  See ASA 300, Planning an Audit of a Financial Report, paragraph A15.
[24]  See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards paragraph 14.
[25]  [Deleted by the AUASB.  Refer Footnote *]
[*]  See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
[*]  See ASIC Regulatory Guide 34 Auditor's obligations: Reporting to ASIC (May 2013), which provides guidance to help auditors comply with their obligations under sections 311, 601HG and 990K of the Corporations Act 2001 to report contraventions and suspected contraventions to ASIC.
[26]  See ASA 265, paragraphs 9 and A14.
[27]  See ASA 315, Appendix 3.
[28]  See ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and other Financial Information, or Other Assurance or Related Services Engagements.