ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
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Turn the raw legal text into a practical explanation grounded in ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009.
New heading and sub-heading inserted below existing heading “Application and Other Explanatory Material”
Addition
ASA 2015-1 [12] and [13]
Aus 22.1
Deleted
ASA 2015-1 [14]
A1
Addition
ASA 2015-1 [15-16]
A2
Addition
ASA 2015-1 [17-18]
A42
Amended
ASA 2018-1 [7]
A42Footnote 19
Addition
ASA 2018-1 [7]
A42Footnote 20
Addition
ASA 2018-1 [7]
A50Footnote *
Amended
ASA 2018-1 [9]
A64Footnote *
Amended
ASA 2018-1 [10]
A19
Amended
ASA 2020-2 [19]
A56
Amended
ASA 2021-3 [8]
7
Amended
ASA 2020-1 [9]
13
Amended
ASA 2020-1 [10]
New sub-heading above A3 and A3
Addition
ASA 2020-1 [11-12]
A31Footnote 17
Amended
ASA 2020-1 [14]
A41
Amended
ASA 2020-1 [15]
A42
Addition
ASA 2020-1 [16]
A43
Amended
ASA 2020-1 [18]
A44
Amended
ASA 2020-1 [19]
Section Table of Amendments - ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009 - Table of Amendments | Zoe
A46
Addition
ASA 2020-1 [20]
A55Footnote 24
Amended
ASA 2020-1 [22]
A64
Amended
ASA 2020-1 [23]
New sub-heading above A69 and A69
Addition
ASA 2020-1 [24]
A70
Amended
ASA 2020-1 [25]
Renumbering of paragraphs
Amended
ASA 2020-1 [26]
A71
Amended
ASA 2020-1 [27]
New sub-heading above A73 and A73
Addition
ASA 2020-1 [28]
A3
Amended
ASA 2021-5 [12]
A44Footnote 19
Amended
ASA 2021-5 [13]
A46Footnote 21
Amended
ASA 2021-5 [14]
A64
Amended
ASA 2021-5 [15]
A69
Amended
ASA 2021-5 [16]
A73
Amended
ASA 2021-5 [17]
14
Amended
ASA 2021-1 [21]
A20
Amended
ASA 2021-1 [22]
Renumbering of Footnote
Amended
ASA 2021-1 [23]
A20Footnote 9
Amended
ASA 2021-1 [24]
A20Footnote 10
Amended
ASA 2021-1 [25]
A20Footnote 11
Amended
ASA 2021-1 [26]
A28Footnote 16
Amended
ASA 2021-1 [27]
A31
Amended
ASA 2021-1 [28]
A31Footnote 18
Amended
ASA 2021-1 [29]
Aus 13.1
Amended
AUASB 2025-8 [14]
AUTHORITY STATEMENT
Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (as amended to 12 November 2025) is set out in paragraphs Aus 0.1 to A83.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix “Aus”.
The following requirement is additional to ISA 200:
Paragraph Aus 23.1 - Where in rare and exceptional circumstances, factors outside the auditors control prevent the auditor from complying with an essential procedure contained within a relevant requirement, the auditor shall:
If possible, perform appropriate alternative audit procedures; and
In accordance with ASA 230, document in the working papers:
The circumstances surrounding the inability to comply;
The reasons for the inability to comply; and
Justification of how alternative audit procedures achieve the objectives of the requirement.
When the auditor is unable to perform the appropriate alternative audit procedures, the auditor shall consider the requirement in paragraph 24 of this Auditing Standard. (Ref: Para. A81‑Aus A81.1)
This Auditing Standard incorporates terminology and definitions used in Australia.
The equivalent requirements and related application and other explanatory material included in ISA 200 in respect of “relevant ethical requirements”, have been included in Auditing Standard, ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements. There is no international equivalent to ASA 102.
Compliance with this Auditing Standard enables compliance with ISA 200.