Auditing Standard ASA 200 Objective and Auditing Standard ASA 200 Objective and General Principles Governing an Audit of a Financial Report as Amended

Auditing Standard ASA 200 Objective and General Principles Governing an Audit of a Financial Report as Amended

This compilation takes into account amendments up to and including 27June 2007 and was prepared on 27 June 2007 by the staff of the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUSB. Instead, it is a representation of ASA 200 (April 2006) as amended by an other Auditing Standard which is listed in the Table below.