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Explanatory Statements 2006

The Explanatory Statements issued in 2006 are listed below.

Title. Issue Date
Explanatory Statement ASA 100 Preamble to AUASB Standards 28 Apr
2006 
Explanatory Statement ASA 200 Objective and General Principles Governing an Audit of a Financial Report 28 Apr
2006 
Explanatory Statement ASA 210 Terms of Audit Engagements 28 Apr
2006 
Explanatory Statement ASA 220 Quality Control for Audits of Historical Financial Information 28 Apr
2006 
Explanatory Statement ASA 230 Audit Documentation 28 Apr
2006 
Explanatory Statement ASA 240 The Auditor’s Responsibility to Consider Fraud in an Audit of a Financial Report 28 Apr
2006 
Explanatory Statement ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 28 Apr
2006  
Explanatory Statement ASA 260 Communication of Audit Matters with Those Charged with Governance 28 Apr
2006 
Explanatory Statement ASA 300 Planning an Audit of a Financial Report 28 Apr
2006 
Explanatory Statement ASA 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 28 Apr
2006 
Explanatory Statement ASA 320 Materiality and Audit Adjustments 28 Apr
2006 
Explanatory Statement ASA 330 The Auditor’s Procedures in Response to Assessed Risks 28 Apr
2006 
Explanatory Statement ASA 402 Audit Considerations Relating to Entities Using Service Organisations 28 Apr
2006 
Explanatory Statement ASA 500 Audit Evidence 28 Apr
2006 
Explanatory Statement ASA 501 Existence and Valuation of Inventory 28 Apr
2006 
Explanatory Statement ASA 505 External Confirmations 28 Apr
2006 
Explanatory Statement ASA 508 Enquiry Regarding Litigation and Claims 28 Apr
2006 
Explanatory Statement ASA 510 Initial Engagements – Opening Balances 28 Apr
2006 
Explanatory Statement ASA 520 Analytical Procedures 28 Apr
2006 
Explanatory Statement ASA 530 Audit Sampling and Other Means of Testing 28 Apr
2006 
Explanatory Statement ASA 540 Audit of Accounting Estimates 28 Apr
2006 
Explanatory Statement ASA 545 Auditing Fair Value Measurements and Disclosures 28 Apr
2006 
Explanatory Statement ASA 550 Related Parties 28 Apr
2006  
Explanatory Statement ASA 560 Subsequent Events 28 Apr
2006  
Explanatory Statement ASA 570 Going Concern 28 Apr
2006  
Explanatory Statement ASA 580 Management Representations 28 Apr
2006  
Explanatory Statement ASA 600 Using the Work of Another Auditor 28 Apr
2006  
Explanatory Statement ASA 610 Considering the Work of Internal Audit 28 Apr
2006 
Explanatory Statement ASA 620 Using the Work of an Expert 28 Apr
2006 
Explanatory Statement ASA 700 The Auditor’s Report on a General Purpose Financial Report 28 Apr
2006 
Explanatory Statement ASA 701 Modifications to the Auditor’s Report 28 Apr
2006 
Explanatory Statement ASA 710 Comparatives 28 Apr
2006 
Explanatory Statement ASA 720 Other Information in Documents Containing Audited Financial Reports 28 Apr
2006 
Explanatory Statement ASA 800 The Auditor’s Report on Special Purpose Audit Engagements 28 Apr
2006 
Explanatory Statement ASRE 2410 Review of an Interim Financial Report Performed by the Independent Auditor of the Entity 28 Apr
2006