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Explanatory Statements 2009

The Explanatory Statements issued in 2009 are listed below.

Title. Issue Date
Explanatory Statement 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 
Explanatory Statement ASA 101 Preamble to Australian Auditing Standards 27 Oct
2009 
Explanatory Statement ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements 27 Oct
2009 
Explanatory Statement ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 27 Oct
2009 
Explanatory Statement ASA 210 Agreeing the Terms of Audit Engagements 27 Oct
2009 
Explanatory Statement ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information 27 Oct
2009 
Explanatory Statement ASA 230 Audit Documentation 27 Oct
2009 
Explanatory Statement ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report 27 Oct
2009 
Explanatory Statement ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 27 Oct
2009 
Explanatory Statement ASA 260 Communication with Those Charged with Governance 27 Oct
2009 
Explanatory Statement ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 27 Oct
2009 
Explanatory Statement ASA 300 Planning an Audit of a Financial Report 27 Oct
2009 
Explanatory Statement ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 27 Oct
2009 
Explanatory Statement ASA 320 Materiality in Planning and Performing an Audit 27 Oct
2009 
Explanatory Statement ASA 330 The Auditor's Responses to Assessed Risks 27 Oct
2009 
Explanatory Statement ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation 27 Oct
2009 
Explanatory Statement ASA 450 Evaluation of Misstatements Identified during the Audit 27 Oct
2009 
Explanatory Statement ASA 500 Audit Evidence 27 Oct
2009 
Explanatory Statement ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information 27 Oct
2009 
Explanatory Statement ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims 27 Oct
2009 
Explanatory Statement ASA 505 External Confirmations 27 Oct
2009 
Explanatory Statement ASA 510 Initial Audit Engagements—Opening Balances 27 Oct
2009 
Explanatory Statement ASA 520 Analytical Procedures 27 Oct
2009 
Explanatory Statement ASA 530 Audit Sampling 27 Oct
2009 
Explanatory Statement ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 27 Oct
2009 
Explanatory Statement ASA 550 Related Parties 27 Oct
2009 
Explanatory Statement ASA 560 Subsequent Events 27 Oct
2009 
Explanatory Statement ASA 570 Going Concern 27 Oct
2009 
Explanatory Statement ASA 580 Written Representations 27 Oct
2009 
Explanatory Statement ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) 27 Oct
2009 
Explanatory Statement ASA 610 Using the Work of Internal Auditors 27 Oct
2009 
Explanatory Statement ASA 620 Using the Work of an Auditor's Expert 27 Oct
2009 
Explanatory Statement ASA 700 Forming an Opinion and Reporting on a Financial Report 27 Oct
2009 
Explanatory Statement ASA 705 Modifications to the Opinion in the Independent Auditor's Report 27 Oct
2009 
Explanatory Statement ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 27 Oct
2009 
Explanatory Statement ASA 710 Comparative Information—Corresponding Figures and Comparative Financial Reports 27 Oct
2009 
Explanatory Statement ASA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report 27 Oct
2009 
Explanatory Statement ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks 27 Oct
2009 
Explanatory Statement ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity 27 Oct
2009