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Australian Auditing Standards

The Australian Auditing Standards listed here have been superseded. All current Australian Auditing Standards can be found in the Pronouncements section of this website.

No.                 Title Approval
Date
ASQC 1 Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements (Compiled) 27 Jun 
2011
ASQC 1  Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements 27 Oct
2009
ASA 101  Preamble to Australian Auditing Standards 27 Oct
2009
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (Compiled) 27 Jun 
2011
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements 27 Oct
2009
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 27 Oct 2009
ASA 200 Objective and General Principles Governing an Audit of a Financial Report (Compiled) 27 Jun 2007
ASA 200 Objective and General Principles Governing an Audit of a Financial Report 28 Apr 2006
ASA 210  Agreeing the Terms of Audit Engagements 27 Oct
2009
ASA 210  Terms of Audit Engagements (Compiled) 27 Jun 2007
ASA 210  Terms of Audit Engagements 28 Apr 2006
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled) 27 Jun 
2011
ASA 220  Quality Control for an Audit of a Financial Report and Other Historical Financial Information 27 Oct
2009
ASA 220  Quality Control for Audits of Historical Financial Information 28 Apr 2006
ASA 230 Audit Documentation 27 Oct 2009
ASA 230 Audit Documentation 28 Apr 2006
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled) 27 Jun 
2011
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report 27 Oct
2009
ASA 240 The Auditor’s Responsibility to Consider Fraud in an Audit of a Financial Report  28 Apr 2006
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 27 Oct
2009
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report  28 Apr 2006
ASA 260 Communication with Those Charged with Governance (Compiled) 27 Jun 
2011
ASA 260 Communication with Those Charged with Governance 27 Oct
2009
ASA 260 Communication of Audit Matters with Those Charged with Governance  28 Apr 2006
ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 27 Oct 2009
ASA 300 Planning an Audit of a Financial Report (Compiled) 27 Jun 
2011
ASA 300 Planning an Audit of a Financial Report 27 Oct
2009
ASA 300 Planning an Audit of a Financial Report 28 Apr 2006
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Compiled) 27 Jun 
2011
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 27 Oct
2009
ASA 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 28 Apr 2006
ASA 320 Materiality in Planning and Performing an Audit 27 Oct
2009
ASA 320 Materiality and Audit Adjustments 28 Apr 2006
ASA 330 The Auditor’s Procedures in Response to Assessed Risks 28 Apr 2006
ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (Compiled) 27 Jun 
2011
ASA 402  Audit Considerations Relating to an Entity Using a Service Organisation 27 Oct
2009
ASA 402  Audit Considerations Relating to Entities Using Service Organisations 28 Apr 2006
ASA 500 Audit Evidence (Compiled) 27 Jun 
2011
ASA 500  Audit Evidence 27 Oct
2009
ASA 500  Audit Evidence 28 Apr 2006
ASA 501  Audit Evidence—Specific Considerations for Inventory and Segment Information 27 Oct
2009
ASA 501  Existence and Valuation of Inventory 28 Apr 2006
ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims (Compiled) 27 Jun 
2011
ASA 502  Audit Evidence—Specific Considerations for Litigation and Claims 27 Oct
2009
ASA 505  External Confirmations 28 Apr 2006
ASA 508  Enquiry Regarding Litigation and Claims 28 Apr 2006
ASA 510  Initial Engagements – Opening Balances (Compiled) 27 Jun 2007
ASA 510  Initial Engagements – Opening Balances 28 Apr 2006
ASA 520  Analytical Procedures 28 Apr 2006
ASA 530  Audit Sampling and Other Means of Testing 28 Apr 2006
ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 27 Oct
2009
ASA 540 Audit of Accounting Estimates 28 Apr 2006
ASA 545 Auditing Fair Value Measurements and Disclosures 28 Apr 2006
ASA 550 Related Parties (Compiled) 27 Jun 
2011
ASA 550  Related Parties 27 Oct
2009
ASA 550  Related Parties 9 Oct 2006
ASA 560 Subsequent Events 27 Oct
2009
ASA 560 Subsequent Events 28 Apr 2006
ASA 570 Going Concern (Compiled) 31 Jul 2012
ASA 570 Going Concern (Compiled) 27 Jun 2011
ASA 570   Going Concern 27 Oct
2009
ASA 570   Going Concern (Compiled) 27 Jun
2007
ASA 570   Going Concern 28 Apr 2006
ASA 580 Written Representations (Compiled) 27 Jun 
2011
ASA 580   Written Representations 27 Oct
2009
ASA 580   Management Representations 28 Apr 2006
ASA 600 pecial Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) 27 Oct 2009
ASA 600 Using the Work of Another Auditor 28 Apr 2006
ASA 610 Using the Work of Internal Auditors 27 Oct 2009
ASA 610    Considering the Work of Internal Audit 28 Apr 2006
ASA 620  Using the Work of an Expert 28 Apr 2006
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled) 27 Jun 
2011
ASA 700  Forming an Opinion and Reporting on a Financial Report 27 Oct
2009
ASA 700  The Auditor’s Report on a General Purpose Financial Report (Compiled) 27 Jun
2007
ASA 700  The Auditor’s Report on a General Purpose Financial Report 28 Apr 2006
ASA 701  Modifications to the Auditor’s Report (Compiled) 27 Jun
2007
ASA 701  Modifications to the Auditor’s Report 28 Apr 2006
ASA 705  Modifications to the Opinion in the Independent Auditor's Report 27 Oct
2009
ASA 706  Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 27 Oct
2009
ASA 710  Comparative Information—Corresponding Figures and Comparative Financial Reports 27 Oct
2009
ASA 710  Comparatives (Compiled) 27 Jun
2007
ASA 710  Comparatives 28 Apr 2006
ASA 720    Other Information in Documents Containing Audited Financial Reports 28 Apr 2006
ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled) 27 Jun 
2011
ASA 800  Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks 27 Oct
2009
ASA 800  The Auditor’s Report on Special Purpose Audit Engagements (Compiled) 27 Jun
2007
ASA 800  The Auditor’s Report on Special Purpose Audit Engagements 28 Apr 2006
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled) 27 Jun 
2011
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity 27 Oct
2009
ASRE 2410 Review of an Interim Financial Report Performed by the Independent Auditor of the Entity (Compiled) 21 Aug
2008
ASRE 2410 Review of an Interim Financial Report Performed by the Independent Auditor of the Entity (Compiled) 27 Jun
2007
ASRE 2410 Review of an Interim Financial Report Performed by the Independent Auditor of the Entity 28 Apr 2006
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 (Compiled) 28 Mar
2013
ASRE 2415 Review of a Financial Report – Company Limited by Guarantee 30 Jun 2010


Amending Standards

No.                 Title Approval
Date
ASA 2007-1 Amendments to Australian Auditing Standards 27 Jun
2007
ASA 2008-1 Amendments to Australian Auditing Standards 21 Aug
2008
ASA 2011-1 Amendments to Australian Auditing Standards 27 Jun
2011
ASA 2012-1 Amending Standard to ASA 570 Going Concern 31 Jul
2012