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Home Standards & Guidance AUASB Standards Auditing Quality Management Standards

Auditing Quality Management Standards

Auditor's Responsibilities

Click here for more information.

Quality Management Standards

No.  Title Notes Approval Date Operative Date*
ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements

Basis Conclusion

Explanatory Statement

 10 Mar 2021 15 Dec 2022
ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements     15 Dec 2023
ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements     15 Dec 2024
ASQM 2 Engagement Quality Reviews

Basis Conclusion

Explanatory Statement

 10 Mar
2021		 15 Dec
2022
ASQM 2 Engagement Quality Reviews   27 Apr 2022 15 Dec 2023
ASQM 2 Auditing Standard ASQM 2 Engagement Quality Reviews   28 Jan 2025 1 Jan 2025
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled)   1 Dec
2015		 15 Dec
2016
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled)   30 May
2017		 1 Jan
2018 
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled)   30 Jun
2020		 15 Jul
2020
ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information

Basis Conclusion

Explanatory Statement

 10 Mar
2021		 15 Dec
2022
ASA 220

Quality Management for an Audit of a Financial Report and Other Historical Financial Information (Compiled)

 

 30 Jun
2020		 15 Dec
2021
ASA 220 Quality Managemen t for an Audit of a Financial Report and Other Historical Financial Information (Compiled)    27 Apr 2022 15 Dec 2023

Australian Auditing Standards

Australian Auditing Standards establish requirements and provide application and other explanatory material on:

  • the responsibilities of an auditor when engaged to undertake an audit of a financial report, or complete set of financial statements, or other historical financial information; and
  • the form and content of the auditor’s report

Previous versions of Australian Auditing Standards can be found in the Archive section of this website.

Click on the “Notes” links to access:

Explanatory Guides

  • Basis for Conclusions or
  • Explanatory Statements

Auditing Standards Made Under Section 336 of the Corporations Act 2001

ASA 220 - See Quality Management Standards above


No.  Title Notes Approval Date Operative Date*        
ASA 101  Preamble to Australian Auditing Standards (Compiled)   27 Jun
2011		 1 Jan
2010   		        
ASA 101 Preamble to AUASB Standards Explanatory Statement 7 Sep
2021		 1 Oct
2021		        
ASA 101 Preamble to AUASB Standards (Compiled)   5 Nov
2021		 15 Dec
2021		        
ASA 101 Preamble to AUASB Standards Explanatory Statement

28 Jan 2025

 1 Jan 2025        
ASA 101 Preamble to AUASB Standards   12 Nov 2025 1 Jul 2025        
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements Explanatory Statement 7 Mar 
2018		 31 Mar
2018		        
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements Explanatory Statement 4 Dec 
2019		 31 Dec
2019		        
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements   10 Mar
2021		 15 Dec
2022		        
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (Compiled)   15 Mar 2023 1 Jan 2023        
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements

Explanatory Statement

 16 Dec 2024 1 Jan 2025        
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (Compiled)   9 Jul 2025 1 Jan 2025        
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled)   1 Dec
2015		 15 Dec
2016		        
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled)   5 Dec
2018		 15 Dec
2019

        
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled)   30 Jun
2020		 15 Jul
2020		        
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled)   7 Sep
2021		 1 Oct
2021		        
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled)   5 Nov
2021		 15 Dec
2021		        
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled)   10 Mar
2021		 15 Dec
2022		        
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards   12 Nov 2025 1 Jul 2025        
ASA 210 Agreeing the Terms of Audit Engagements (Compiled)   1 Dec
2015		 15 Dec
2016		        
ASA 210 Agreeing the Terms of Audit Engagements (Compiled)   30 May
2017		 1 Jan
2018 		        
ASA 210 Agreeing the Terms of Audit Engagements (Compiled)   3 Mar
2020		 15 Dec
2021		        
ASA 210 Agreeing the Terms of Audit Engagements (Compiled)   10 Mar
2021		 15 Dec
2022		        
ASA 210 Auditing Standard ASA 210 Agreeing the Terms of Audit Engagements (Compiled)   15 Mar 2023 1 Jan 2023        
ASA 210 Agreeing the Terms of Audit Engagements   12 Nov 2025 1 Jul 2025        
ASA 230 Audit Documentation (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 230 Audit Documentation (Compiled)

 

 5 Dec
2018		 15 Dec
2019		        
ASA 230 Audit Documentation (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 230 Audit Documentation (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 230 Audit Documentation (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report

 

 27 Apr 2022 15 Dec 2023        
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled)

 

 30 May
2017		 1 Jan
2018		        
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled)

 

 5 Dec
2018		 15 Dec
2019		        
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled)

 

 27 Apr 2022 15 Dec 2023  

 

    
ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report

Explanatory Statement

 14 Oct 2025 15 Dec 2026        
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report (Compiled)

 

 27 Jun
2011		 1 Jan
2010  		        
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report

Basis Conclusion

 30 May
2017		 1 Jan
2018		        
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report (Compiled)

 

 30 Jun
2020		 15 Dec
2021		        
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 260 Communication With Those Charged With Governance

Explanatory Statement

 1 Dec
2015 		 15 Dec
2016 		        
ASA 260 Communication With Those Charged With Governance (Compiled)

 

 30 May
2017		 1 Jan
2018 		        
ASA 260 Communication With Those Charged With Governance (Compiled)

 

 5 Dec
2018		 15 Dec
2019		        
ASA 260 Communication With Those Charged With Governance (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 260 Communication With Those Charged With Governance (Compiled)

 

 30 Jun
2020		 15 Dec
2021		        
ASA 260 Communication With Those Charged With Governance (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 260 Communication With Those Charged with Governance (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 260 Auditing Standard ASA 260 Communication With Those Charged with Governance

 

 28 Jan 2025 15 Dec 2024        
ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (Compiled)

 

 11 Nov
2013		 1 Jan
2010		        
ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 300 Planning an Audit of a Financial Report (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 300 Planning an Audit of a Financial Report (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 300

Planning an Audit of a Financial Report (Compiled)

   27 Apr 2022 15 Dec 2023        
ASA 300

Planning an Audit of a Financial Report (Compiled)

   10 Mar 2021 15 Dec 2022        
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Compiled)

 

 15 Dec
2016		          
ASA 315 Identifying and Assessing the Risks of Material Misstatement

Basis Conclusion

Explanatory Statement

IAASB Introduction to ISA 315

IAASB Non-Authoritative Support Material

 4 Feb
2020		 15 Dec
2021

        
ASA 315 Identifying and Assessing the Risks of Material Misstatement (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 315 Identifying and Assessing the Risks of Material Misstatement through understanding the Entity and Its Environment

 

 27 Apr 2022 15 Dec 2023        
ASA 320 Materiality in Planning and Performing an Audit

 

 1 Dec 
2015		 15 Dec
2016		        
ASA 320 Materiality in Planning and Performing an Audit (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 320 Materiality in Planning and Performing an Audit (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 330 The Auditor's Responses to Assessed Risks (Compiled) 

 

 1 Dec
2015		 15 Dec
2016		        
ASA 330 The Auditor's Responses to Assessed Risks (Compiled) 

 

 5 Nov
2021		 15 Dec
2021		        
ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (Compiled)

 

 11 Nov
2013		 1 Jan
2010		        
ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (Compiled)

 

 27 Apri 2022 15 Dec 2023        
ASA 450 Evaluation of Misstatements Identified during the Audit (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 450 Evaluation of Misstatements Identified during the Audit (Compiled)

 

 30 May
2017		 1 Jan
2018 		        
ASA 500 Audit Evidence (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 500 Audit Evidence (Compiled)

 

 30 May
2017		 1 Jan
2018 		        
ASA 500 Audit Evidence (Compiled)

 

 5 Dec
2018		 15 Dec
2019		        
ASA 500 Audit Evidence (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 500 Audit Evidence (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 501  Audit Evidence—Specific Considerations for Inventory and Segment Information (Compiled)

 

 27 Jun
2011		 1 Jan
2010		        
ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 501 Audit Evidence-Specific Considerations for Inventory and Segment Information (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims (Compiled)

 

 1 Jul 
2013		 1 Jan
2010 		        
ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 505  External Confirmations

 

 27 Oct
2009		 1 Jan
2010  		        
ASA 505 External Confirmations (Compiled)

 

 5 Dec
2018		 15 Dec
2019		        
ASA 505 External Confirmations (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 510 Initial Audit Engagements—Opening Balances (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 510 Initial Audit Engagements—Opening Balances (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 510 Initial Audit Engagements—Opening Balances (Compiled)

 

 30 Jun
2020		 15 Dec
2021		        
ASA 510 Auditing Standard ASA 510 Initial Audit Engagements-Opening Balances (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 520  Analytical Procedures

 

 27 Oct
2009 		 1 Jan
2010  		        
ASA 520 Analytical Procedures  (Compiled)

 

 5 Dec 
2018		 15 Dec
2019 

        
ASA 520 Analytical Procedures  (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 530  Audit Sampling 

 

 27 Oct
2009		 1 Jan
2010  		        
ASA 530 Audit Sampling (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 540 Auditing Accounting Estimates and Related Disclosures

Basis for Conclusion

Explanatory Statement

 5 Dec
2018		 15 Dec
2019

       
ASA 540 Auditing Accounting Estimates and Related Disclosures (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 540 Auditing Accounting Estimates and Related Disclosures (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 550 Related Parties (Compiled)

 

 11 Nov
2013		 1 Jan
2010		        
ASA 550 Related Parties (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 550 Related Parties (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 560 Subsequent Events (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 560 Subsequent Events (Compiled)

 

 7 Sep 
2021		 15 Dec
2021		        
ASA 560 Subsequent Events (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 570 Going Concern

Explanatory Statement

 1 Dec
2015 		 15 Dec
2016		        
ASA 570 Going Concern (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 570 Going Concern (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 570 Auditing Standard ASA 570 Going Concern (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 570 Going Concern

Explanatory Statement

Basis for Conclusions

14 May 2025

14 May 2025

 15 Dec 2026        
ASA 580 Written Representations (Compiled)

 

 1 Dec
2015		 15 Dec
2016		        
ASA 580 Written Representations (Compiled)

 

 5 Dec 2018 15 Dec 2019        
ASA 580 Auditing Standard ASA 580 Written Representations (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 600 Special Considerations-Audits of a Group Financial Report (Compiled)

 

 1 Dec 2015 15 Dec 2016  

 

    
ASA 600 Special Considerations-Audits of a Group Financial Report (Compiled)

 

 30 Jun 2020 15 Jul 2020        
ASA 600 Special Considerations-Audits of a Group Financial Report (Compiled)   30 Jun 2020 15 Dec 2021        
ASA 600 Special Considerations-Audits of a Group Financial Report (Compiled)

 

 10 Mar 2021 15 Dec 2022        
ASA 600 Auditing Standard ASA 600 Special Considerations-Audits of a Group Financial Report (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 600  Special Considerations - Audits of a Group Financial Report (Including the Work of Component Auditors)

Explanatory Statement

Basis of Conclusion

 13 May 2022 15 Dec 2023        
ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) (Compiled)

 

 16 Dec 2024 1 Jan 2025        
ASA 610   Using the Work of Internal Auditors

 

 11 Nov
2013		 1 Jan
2014  		        
ASA 610 Using the Work of Internal Auditors (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 610 Using the Work of Internal Auditors (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 610 Using the Work of Internal Auditors (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 620 Using the Work of an Auditor's Expert (Compiled)

 

 27 Oct
2009		 1 Jan
2010 		        
ASA 620 Using the Work of an Auditor's Expert  (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 620 Using the Work of an Auditor's Expert  (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 620 Using the Work of an Auditor's Expert  (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled)

Explanatory Statement

 30 May
2017		 15 Dec
2016		        
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled)

 

 5 Dec
2018		 15 Dec
2019		        
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled)

 

 7 Sep
2021		 1 Oct
2021		        
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled)

 

 7 Sep
2021		 15 Dec
2021		        
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 700 Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report

 

 28 Jan 2025 15 Dec 2024        
ASA 700

Forming an Opinion and Reporting on a Financial Report

 

 12 Nov 2025 1 Jul 2025        
ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (Compiled)

Explanatory Statement

 30 May
2017		 15 Dec
2016		        
ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (Compiled)

 

 5 Dec
2018		 15 Dec
2019		        
ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (Compiled)

 

 3 Mar
2020		 15 Dec
2021		        
ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 705 Modifications to the Opinion in the Independent Auditor's Report

Explanatory Statement

 1 Dec
2015		 15 Dec
2016		        
ASA 705 Modifications to the Opinion in the Independent Auditor's Report (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 705 Auditing Standard ASA 705 Modifications to the Opinion in the Independent Auditor's Report (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 705 Modifications to the Opinion in the Independent Auditor's Report (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

Explanatory Statement

 1 Dec
2015		 15 Dec
2016		        
ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 706 Auditing Standard ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports (Compiled) 

 

 1 Dec
2015		 15 Dec
2016		        
ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports (Compiled) 

 

 30 Jun
2020		 15 Jul
2020		        
ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports (Compiled)

 

 5 Nov
2021		 15 Dec
2021		        
ASA 710 Auditing Standard ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 720 The Auditor's Responsibilities Relating to Other Information

Explanatory Statement

 1 Dec
2015		 15 Dec
2016		        
ASA 720 The Auditor's Responsibilities Relating to Other Information (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 720 The Auditor's Responsibilities Relating to Other Information (Compiled)

 

 30 Jun
2020		 15 Dec
2021		        
ASA 720 The Auditor's Responsibilities Relating to Other Information (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASA 720 The Auditor's Responsibilities Relating to Other Information (Compiled)

 

 15 Mar 2023 1 Jan 2023        
ASA 720 The Auditor's Responsibilities Relating to Other Information (Compiled)

 

 27 Apr 2022 15 Dec 2023        
ASA 720 The Auditor's Responsibilities Relating to Other Information (Compiled)

 

 28 Jan 2025 1 Jan 2025        
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled)

Explanatory Statement

 30 May
2017		 15 Dec
2016		        
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled)

 

 30 Jun
2020		 15 Jul
2020		        
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled)

 

 7 Sep
2021		 1 Jul
2021		        
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled)

 

 7 Sep
2021		 15 Dec
2021		        
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled)

 

 1 Jul 
2013		 1 Jan
2010 		        
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020)

Basis Conclusion

Explanatory Statement

 9 Jun
2020		 1 Jul
2020		        
ASRE2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled)

 

 10 Mar
2021		 15 Dec
2022		        
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity

 

 12 Nov 2025 1 Jul 2025        
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)

 

 1 Jul 
2013		 1 Jul 
2013		        
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)

 

 5 Nov
2021		 15 Dec
2021		        
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)

 

 10 Mar
2021		 15 Dec
2022		        

Auditing Standards Not Made Under the Corporations Act 2001

No.  Title Notes Approval Date Operative Date*
ASA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Explanatory Statement 26 Jul
2016		 15 Dec
2016
ASA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (Compiled)   30 May
2017		 15 Dec
2016
ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement   28 Jan 2025 01 Jan 2025
ASA 810 Engagements to Report on Summary Financial Statements Explanatory Guide 13 Sep 2016 15 Dec
2016

Amending Standards

No. Title Notes Issue Date Operative Date*        
ASA 2013-1 Amending Standard to ASRE 2415 Review of a Financial Report – Company Limited by Guarantee   28 Mar 2013 1 Jul
2013		        
ASA 2013-2 Amendments to Australian Auditing Standards   11 Nov 2013 1 Jan
2014		        
ASA 2013-3 Amendments to Australian Auditing Standards   1 Jul
2013		 1 Jul
2013		        
ASA 2015-1 Amendments to Australian Auditing Standards Amendments to Australian Auditing Standards

Explanatory Statement

Basis Conclusion

 1 Dec 2015 15 Dec
2016		        
ASA 2017-1 Amendments to Australian Auditing Standards

Explanatory Statement

Basis Conclusion

 30 May 2017 15 Dec
2016		        
ASA 2017-2 Amendments to Australian Auditing Standards

Basis Conclusion

 30 May 2017 1 Jan
2018		        
ASA 2018-1 Amendments to Australian Auditing Standards

 

 5 Dec
2018
15 Dec
2019

        
ASA 2020-1 Amendments to Australian Auditing Standards

 

 3 Mar
2020
15 Dec
2021

        
ASA 2020-2 Amendments to Australian Auditing Standards made under Section 336 of the Corporations Act 2001

Explanatory Statement

 30 Jun 2020 15 Jul
2020		        
ASA 2021-1 Amendments to Australian Auditing Standards

 

 10 Mar
2021		 15 Dec
2022		        
ASA 2021-2 Amendments to Australian Auditing Standard ASA 560 Subsequent Events

Explanatory 
Statement

 7 Sep
2021		 15 Dec
2021		        
ASA 2021-3 Amendments to Australian Auditing Standards

Explanatory Statement

 7 Sep
2021		 1 Oct
2021		        
ASA 2021-4 Amendments to Australian Auditing Standard ASA 800 Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks

Explanatory Statement

 7 Sep
2021		 1 Jul
2021		        
ASA 2021-5 Amendments to Australian Auditing Standards

Explanatory Statement

 5 Nov
2021		 15 Dec
2021		        
ASA 2022-1 Amendments to Australian Auditing Standards

Explanatory Statement

Basis of Conclusion

 27 Apr
2022		 15 Dec
2023		        
ASA 2022-2 Amendments to Australian Auditing Standards

Explanatory Statement

 13 Dec
2022		 15 Dec
2022		        
ASA 2023-1 Amendments to Australian Auditing Standards

Explanatory Statement

 15 Mar 2023 1 Jan 2023        
ASA 2024-1  Amendment to Australian Auditing Standards

Explanatory Statement

 16 Dec 2024 1 Jan 2025        
ASA 2025-1 Amendment to Australian Auditing Standards

Explanatory Statement

 28 Jan 2025 15 Dec 2024        
ASA 2025-2 Amendment to Australian Auditing Standards

Explanatory Statement

 28 Jan 2025 1 Jan 2025        

ASSA 2025-3

Amendments to ASSA 5000 General Requirements for Sustainability Assurance Engagements

Explanatory Statement

23 May 2025

1 Jan 2025

        

ASA 2025-4

Amendments to Australian Auditing Standards

Explanatory Statement

14 May 2025

15 Dec 2026

        

AUASB 2025-5

Amendments to AUASB Standards

Explanatory Statement

9 Jul 2025

1 Jan 2025

        

AUASB 2025-6

Amendments to AUASB Auditing Standards

Explanatory Statement

14 Oct 2025

15 Dec 2026

        

AUASB 2025-7

Amendments to AUASB Standards

Explanatory Statement

9 Jul 2025

1 Jan 2025

        

AUASB 2025-8

Amendments to AUASB Standards

Explanatory Statement

12 Nov 2025

01 Jul 2025

        

AUASB 2025-9

Amendments to AUASB Standards

Explanatory Statement

12 Nov 2025

15 Dec 2026

        

ASSA 2025-10

Amendments to ASSA 5010

Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001

Explanatory Statement

17 Dec 2025

1 Jan 2025 

 

 

 

 

AUASB 2025-12

Amendments to AUASB Standards

Explanatory Statement

12 Nov 2025

15 Dec 2026

 

 

 

 

AUASB 2026-1

Amendments to AUASB Standards

Explanatory Statement

25 Feb 2026

15 Dec 2026

 

 

 

 

* The operative date stipulates the date from which the standard is to be applied. For audits or reviews of financial reports, the operative date is stated in relation to a financial reporting period.

Unless otherwise stated in a standard, the auditor/assurance practitioner is permitted to apply a standard before the operative date specified therein. Where a standard is early adopted, all relevant conforming and consequential amendments must also be early adopted.

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