Mapping of AUASB Standards (ASAs) to Auditing Standards (AUSs)

Mapping of:
AUASB Standards (ASAs) issued by the reconstituted AUASB and applicable to
financial reporting periods commencing on or after 1 July 2006
to
Auditing Standards (AUSs) issued by the former AuASB of the Australian
Accounting Research Foundation

ASA Number ASA Name AUS Number AUS Name
- Foreword to AUASB Pronouncements AUS 102 Foreword to Australian Auditing and Assurance Standards and Guidance Statements
  AUASB Glossary AUS 104 Glossary of Terms
ASA 100 Preamble to AUASB Standards - -
ASA 200 Objective and General Principles Governing an Audit of a Financial Report AUS 202 Objective and General Principles Governing and Audit of a Financial Report
ASA 210 Terms of Audit Engagements AUS 204 Terms of Audit Engagements
ASA 220 Quality Control for Audits of Historical Financial Information AUS 206 Quality Control for Audits of Historical Financial Information
ASA 230 Audit Documentation AUS 208 Audit Documentation
ASA 240 The Auditor's Responsibility to Consider Fraud in an Audit of a Financial Report AUS 210 The Auditor's Responsibility to Consider Fraud in an Audit of a Financial Report
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report AUS 218 Consideration of Laws and Regulations in an Audit of a Financial Report
ASA 260 Communication of Audit Matters with Those Charged With Governance AUS 710 Communication with Management on Matters Arising from the Audit
ASA 300 Planning an Audit of a Financial Report AUS 302 Planning
ASA 315 Understanding the Entity and its Environment and Assessing the Risk of Material Misstatements AUS 402 Understanding the Entity and its Environment and Assessing the Risk of Material Misstatements
ASA 320 Materiality and Audit Adjustments AUS 306 Materiality and Audit Adjustments
ASA 330 The Auditor's Procedures in Response to Assessed Risks AUS 406 The Auditor's Procedures in Response to Assessed Risks
ASA 402 Audit Considerations Relating to Entities Using Service Organisations AUS 404 Audit Implications Relating to Entities Using a Service Entity
ASA 500 Audit Evidence AUS 502 Audit Evidence
ASA 501 Existence and Valuation of Inventory AUS 506 Existence and Valuation of Inventory
ASA 505 External Confirmations AUS 504 External Confirmations
ASA 508 Enquiry Regarding Litigation and Claims AUS 508 Inquiry Regarding Litigation and Claims
ASA 510 Initial Engagements - Opening Balances AUS 510 Initial Engagements - Opening Balances
ASA 520 Analytical Procedures AUS 512 Analytical Procedures
ASA 530 Audit Sampling and Other Means of Testing AUS 514 Audit Sampling and Other Selective Testing Procedures
ASA 540 Audit of Accounting Estimates AUS 516 Audit of Accounting Estimates
ASA 545 Auditing Fair Value Measurements and Disclosures AUS 526 Auditing Fair Value Measurements and Disclosures
ASA 550 Related Parties AUS 518 Related Parties
ASA 560 Subsequent Events AUS 706 Subsequent Events
ASA 570 Going Concern AUS 708 Going Concern
ASA 580 Management Representations AUS 520 Management Representations
ASA 600 Using the Work of Another Auditor AUS 602 Using the Work of Another Auditor
ASA 610 Considering the Work of an Internal Audit AUS 604 Considering the Work of Internal Auditing
ASA 620 Using the Work of an Expert AUS 606 Using the Work of an Expert
ASA 700 The Auditor's Report on a General Purpose Financial Report AUS 702 The Audit Report on a General Purpose Financial Report
ASA 701 Modifications to the Auditor's Report    
ASA 710 Comparatives AUS 704 Comparatives
ASA 720 Other Information in Documents Containing Audited Financial Reports AUS 212 Other Information in Documents Containing Audited Financial Reports
ASA 800 The Auditor's Report on Special Purpose Audit Engagements AUS 802 The Audit Report on Financial Information other than a General Purpose Financial Report
ASRE 2410 The Review of an Interim Financial Report Performed by the Independent Auditor of the Entity - -