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Compiled Auditing Standard  ASA 102
                            (March 2023)

Auditing Standard ASA 102
Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements

This compilation was prepared on 22 March 2023 taking into account amendments made by ASA 2021‑1 and ASA 2023-1.

Compilation Number: 2

Compilation Date:  22 March 2023

Prepared by the Auditing and Assurance Standards Board

Obtaining a Copy of this Auditing Standard

The most recently compiled versions of Auditing Standards, 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
Podium 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

© 2023 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 AUDITING

Paragraphs

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

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

Introduction

Scope of this Auditing Standard..................................................3

Objective..................................................................4

Definitions.................................................................5

Requirements

Compliance with Relevant Ethical Requirements......................................6

Application and Other Explanatory Material

Compliance with Relevant Ethical Requirements....................................A1-A6

COMPILATION DETAILS

Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (as Amended)

This compilation takes into account amendments made up to and including 15 March 2023 and was prepared on 22 March 2023 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB.  Instead, it is a representation of ASA 102 (December 2019) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard     Date made        Operative Date
ASA 102      4 December 2019  Financial reporting periods ending on or after 31 December 2019[*]
ASA 2021-1    10 March 2021   Financial reporting periods commencing on or after 15 December 2022
ASA 2023-1   15 March 2023    Financial reporting periods commencing on or after 1 January 2023

Legislation History
Standard    Registration Number  Registration Date  Commencement Date
ASA 102     F2019L01673          19 December 2019   20 December