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8 Feb. 2019

New compilations of auditing standards are now available

New compilations as a result of the issuance of ASA 540 Auditing Accounting Estimates and Related Disclosures are now available on the pronouncements page.

These amendments are operative for financial reporting periods commencing on or after 15 December 2019, with early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures permitted.


Standards amended:

ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards

ASA 230 Audit Documentation

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

ASA 260 Communication With Those Charged with Governance

ASA 500 Audit Evidence

ASA 505 External Confirmations

ASA 520 Analytical Procedures

ASA 580 Written Representations

ASA 700 Forming an Opinion and Reporting on a Financial Report

ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report