Fact sheet: APES 210 (37.28 KB) - last updated Tuesday, 1 May 2012
An overview of APES 210: Conformity with Auditing and Assurance Standards for public practitioners.
Fact sheets kindly developed by:
Overview of CPA Australia’s Clarity auditing fact sheets (135.05 KB) - last updated Friday, 23 April 2010
ASA 200 Overall objectives of the independent auditor and the conduct of an audit in accordance with Australian auditing standards (122.72 KB) - last updated Friday, 23 April 2010
ASA 210 Agreeing the terms of audit engagements (120.25 KB) - last updated Friday, 23 April 2010
ASA 230 Audit documentation (115.15 KB) - last updated Friday, 23 April 2010
ASA 260 Communication with those charged with governance (124.12 KB) - last updated Friday, 23 April 2010
ASA 265 Communicating deficiencies in internal control to those charged with governance and management (114.08 KB) - last updated Friday, 23 April 2010
ASA 300 Planning an audit of a financial report (121.35 KB) - last updated Friday, 23 April 2010
ASA 315 Identifying and assessing the risks of material misstatement through understanding the entity and its environment (127.59 KB) - last updated Friday, 23 April 2010
ASA 330 The auditor’s responses to assessed risks (121.08 KB) - last updated Wednesday, 9 November 2011
ASA 500 Audit evidence (113.21 KB) - last updated Friday, 23 April 2010
ASA 550 Related parties (127.83 KB) - last updated Friday, 23 April 2010
ASA 700 Forming an opinion and reporting on a financial report (132.32 KB) - last updated Friday, 23 April 2010
ASA 705 Modifications to the opinion in the independent auditor’s report (124.15 KB) - last updated Friday, 23 April 2010
ASA 706 Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report (120.97 KB) - last updated Friday, 23 April 2010
ASRE 2410 Review of a financial report performed by the independent auditor of the entity (162.44 KB) - last updated Wednesday, 9 November 2011