Foreword v
Introduction x
Australian Auditing Standards (ASAs)
Introduction
ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements 1
ASA 100 Preamble to AUASB Standards 31
ASA 101 Preamble to Australian Auditing Standards 40
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements 45
Responsibilities
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 50
ASA 210 Agreeing the Terms of Audit Engagements 75
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information 95
ASA 230 Audit Documentation 112
ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report 124
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 161
ASA 260 Communication With Those Charged with Governance 177
ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 199
ASA 300 Planning an Audit of a Financial Report 209
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 221
ASA 320 Materiality in Planning and Performing an Audit 264
ASA 330 The Auditor’s Responses to Assessed Risks 273
ASA 402 Auditing Considerations Relating to an Entity Using a Service Organisation 292
ASA 450 Evaluation of Misstatements Identified during the Audit 310
ASA 500 Audit Evidence 323
ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information 342
ASA 502 Audit Evidence – Specific Considerations for Litigation and Claims 350
ASA 505 External Confirmations 361
ASA 510 Initial Audit Engagements–Opening Balances 371
ASA 520 Analytical Procedures 383
ASA 530 Audit Sampling 392
ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 404
ASA 550 Related Parties 455
ASA 560 Subsequent Events 476
ASA 570 Going Concern 487
ASA 580 Written Representations 513
ASA 600 Special Considerations-Audits of a Group Financial Report 528
ASA 610 Using the Work of Internal Auditors 567
ASA 620 Using the Work of an Auditor’s Expert 582
Audit Conclusions and Reporting
ASA 700 Forming an Opinion and Reporting on a Financial Report 598
ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report 641
ASA 705 Modifications to the Opinion in the Independent Auditor’s Report 660
ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 684
ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports 699
ASA 720 The Auditor’s Responsibilities Relating to Other Information 721
Specialised Areas
ASA 800 Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks 757
ASA 805 Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 777
ASA 810 Engagements to Report on Summary Financial Statements 798
Standards On Review Engagements (ASREs)
ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity 818
ASRE 2405 Review of Historical Financial Information Other than a Financial Report 880
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity 911
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 960
Standards On Assurance Engagements (ASAEs)
ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information 968
ASAE 3100 Compliance Engagements 1030
ASAE 3150 Assurance Engagements on Controls 1080
ASAE 3402 Assurance Reports on Controls at a Service Organisation 1178
ASAE 3410 Assurance Engagements on Greenhouse Gas Statements 1224
ASAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document 1286
ASAE 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information 1325
ASAE 3500 Performance Engagements 1420
ASAE 3610/AWAS 2 Assurance Engagements on General Purpose Water Accounting Reports 1447
Standards On Related Services (ASRSs)
ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings 1533
ASRS 4450 Comfort Letter Engagements 1556
Accounting Professional and Ethical Standards Board Statements (APES)
APES 110 (2018) Code of Ethics for Professional Accountants (including Independence Standards) 1595
eChapters
AUASB Framework
Foreword to AUASB Pronouncements
Framework for Assurance Engagements
Guidance Statements (GSs)
GS 001 Concise Financial Reports Under the Corporations Act 2001
GS 002 Audit Implications of Prudential Reporting Requirements for Registered Superannuation Entities
GS 003 Assurance Relating to Australian Financial Services Licences issued under the Corporations Act 2001
GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers and Insurance Groups
GS 005 Using the Work of a Management’s Expert
GS 006 Electronic Publication of the Auditor’s Report
GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services
GS 008 The Auditor’s Report on a Remuneration Report Under Section 300A of the Corporations Act 2001
GS 009 Auditing Self-Managed Superannuation Funds
GS 010 Responding to Questions at an Annual General Meeting
GS 011 Third Party Access to Audit Working Papers
GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions
GS 013 Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes
GS 014 Auditing Mortgage Schemes
GS 015 Audit Implications of Accounting for Investments in Associates
GS 016 Bank Confirmation Requests
GS 017 Audit Implications for Prudential Reporting Requirements of a Life Company
GS 018 Franchising Code of Conduct – Auditor’s Report
GS 019 Auditing Fundraising Revenue of Not-for-Profit Entities
GS 020 Special Considerations in Auditing Financial Instruments
GS 021 Engagements under the National Greenhouse and Energy Reporting Scheme, Carbon Pricing Mechanism and Related Schemes
GS 022 Grant Acquittals and Multi-Scope Engagements
Accounting Professional and Ethical Standards Board Statements (APES)
APES 205 Conformity with Accounting Standards
APES 210 Conformity with Auditing and Assurance Standards
APES 215 Forensic Accounting Services
APES 220 Taxation Services
APES 225 Valuation Services
APES 230 Financial Planning Services
APES 305 Terms of Engagement
APES 310 Dealing with Client Monies
APES 315 Compilation of Financial Information
APES 320 Quality Control for Firms
APES 325 Risk Management for Firms
APES 330 Insolvency Services
APES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document
APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document
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