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Fact sheets for audit practitioners: Australian Auditing Standards

This series of fact sheets is designed to assist audit practitioners understand the likely impacts of the new Australian Auditing Standards.

The new standards apply to all audits conducted under the Corporations Act as well as audits undertaken by members of CPA Australia of Australian-based organisations such as sports groups, local schools and not-for-profit organisations.

Members should be aware that the new auditing standards apply to audits of 2006-2007 full year financial reports of companies as well as many other organisations in Australia.

Overview of AUASB standards and other pronouncements

Fact sheet for audit practitioners providing an overview of AUASB Standards and other pronouncements.

ASA 100 Preamble to AUASB standards

Fact sheet for audit practitioners about auditing standard ASA 100 Preamble to AUASB standards.

ASA 200 Objective and general principles governing an audit of a financial report

Fact sheet for audit practitioners about auditing standard ASA 200 Objective and general principles governing an audit of a financial report.

ASA 230 Audit documentation

Fact sheet for audit practitioners about auditing standard ASA 230 Audit documentation.

ASA 260 Communication of audit matters with those charged with governance

Fact sheet for audit practitioners about auditing standard ASA 260 Communication of audit matters with those charged with governance.

ASA 300 Planning an audit of a financial report

Fact sheet for audit practitioners about auditing standard ASA 300 Planning an audit of a financial report.

ASA 500 Audit evidence

Fact sheet for audit practitioners about auditing standard ASA 500 Audit evidence.

ASA 550 Related parties

Fact sheet for audit practitioners about auditing standard ASA 550 Related parties.

ASA 700 The auditor's report on a general purpose financial report

Fact sheet for audit practitioners about auditing standard ASA 700 The auditor's report on a general purpose financial report.

ASA 701 Modifications to the auditor's report

Fact sheet for audit practitioners about auditing standard ASA 701 Modifications to the auditor's report.

ASA 800 The auditor’s report on special purpose audit engagements

Fact sheet for audit practitioners about auditing standard ASA 800 The auditor's report on special purpose audit engagements.

ASRE 2410 Review of an interim financial report performed by the independent auditor of the entity

Fact sheet for audit practitioners about auditing standard ASRE 2410 Review of an interim financial report performed by the independent auditor of the entity.

Full set of Australian Auditing Standards fact sheets for audit practitioners

The full set of Australian Auditing Standards fact sheets for audit practitioners are also available to download and print.