Document ID: chunk:federal_register_of_legislation:F2020L01479:schedule:1:p1
Version: federal_register_of_legislation:F2020L01479
Segment Type: schedule
Provision Reference: sch 1 (pt 1/4)
Character Range: 1209–6834

Schedule 1—Repeal of redundant instruments

Item          Column 1                                                                                                                                              Note            Column 2                                                                                                                                                 Note
              Instrument name and series number (if any)                                                                                                            FRL Identifier  Instrument name and series number (if any)                                                                                                               FRL Identifier
    1.        ASA 100 - Preamble to AUASB Standards - April 2006                                                                                                    F2006L01321     ASA 101 - Preamble to Australian Auditing Standards - October 2009                                                                                       F2009L04062
  2.          ASA 102 - Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements - October 2009                         F2009L04059     Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018)     F2018L00434
  3.          Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018)  F2018L00434     Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued December 2019)  F2019L01673
  4.          ASA 200 - Objective and General Principles Governing an Audit of a Financial Report - April 2006                                                      F2006L01360     ASA 200 -                                                                                                                                                F2009L04064
                                                                                                                                                                                    Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
  5.          ASA 210 - Terms of Audit Engagements - April 2006                                                                                                     F2006L01364     ASA 210 - Agreeing the Terms of Audit Engagements - October 2009                                                                                         F2009L04078

  6.          ASA 220 - Quality Control for Audits of Historical Financial Information - April 2006                                                                 F2006L01365     ASA 220 - Quality Control for an Audit of a Financial Report and Other Historical Financial Information - October 2009                                   F2009L04066
  7.          ASA 230 - Audit Documentation - April 2006                                                                                                            F2006L01366     ASA 230 - Audit Documentation - October 2009                                                                                                             F2009L04074
  8.          ASA 240 - The Auditor's Responsibility to Consider Fraud in an Audit of a Financial Report - April 2006                                               F2006L01368     ASA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009                                              F2009L04075
  9.          ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report - April 2006                                                        F2006L01369     ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report - October 2009                                                         F2009L04105
  10.         ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report - October 2009                                                      F2009L04105     Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report                                                        F2017L01172
  11.         ASA 260 - Communication of Audit Matters with Those Charged With Governance - April 2006                                                              F2006L01370     ASA 260 - Communication with Those Charged with Governance - October 2009                                                                                F2009L04067

  12.         ASA 260 - Communication with Those Charged with Governance - October 2009                                                                             F2009L04067     ASA 260 -                                                                                                                                                F2015L02036
                                                                                                                                                                                    Communication With Those Charged With Governance - December 2015
  13.         ASA 300 - Planning an Audit of a Financial Report - April 2006                                                                                        F2006L01371     ASA