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ISSN 1833‑4393
Part COMPILATION DETAILS - ASA 210 - Agreeing the Terms of Audit Engagements - October 2009 - COMPILATION DETAILS | Zoe
CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Acceptance of a Change in the Terms of the Audit Engagement......................A31-A35
Additional Considerations in Engagement Acceptance............................A36-A39
Appendix 1: Example of an Audit Engagement Letter
Appendix 2: Determining the Acceptability of General Purpose Frameworks
COMPILATION DETAILS
Auditing Standard ASA 210 Agreeing the Terms of Audit Engagements
(as Amended)
This compilation takes into account amendments made up to and including 12 November 2025 and was prepared on 2 December 2025 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 210 (October 2009) as amended by other Auditing Standards which are listed in the Table below.
Table of Standards
Standard
Date made
Operative Date
ASA 210
27 October 2009
Financial reporting periods commencing on or after 1 January 2010
ASA 2011‑1
27 June 2011
Financial reporting periods commencing on or after 1 July 2011
ASA 2015‑1
1 December 2015
Financial reporting periods ending on or after 15 December 2016
ASA 2017‑1
30 May 2017
Financial reporting periods ending on or after 15 December 2016
ASA 2017‑2
30 May 2017
Financial reporting periods commencing on or after 1 January 2018
ASA 2020‑1
3 March 2020
Financial reporting periods commencing on or after 15 December 2021[*]
ASA 2021‑1
10 March 2021
Financial reporting periods commencing on or after 15 December 2022
ASA 2023‑1
15 March 2023
Financial reporting periods commencing on or after 1 January 2023
AUASB 2025-8
12 November 2025
Financial reporting periods commencing on or after 1 July 2025
Legislation History
Standard
Registration Number
Registration Date
Commencement Date
ASA 210
F2009L04078
9 November 2009
10 November 2009
ASA 2011-1
F2011L01379
30 June 2011
1 July 2011
ASA 2015-1
F2015L02032
16 December 2015
17 December 2015
ASA 2017-1
F2017L00693
19 June 2017
20 June 2017
ASA 2017-2
F2017L01179
13 September 2017
14 September 2017
ASA 2020-1
F2020L00252
13 March 2020
14 December 2021
ASA 2021-1
F2021L00403
1 April 2021
14 December 2022
ASA 2023-1
F2023L00295
21 March 2023
22 March 2023
AUASB 2025-8
F2025L01471
1 December 2025
2 December 2025
Table of Amendments
Paragraph affected
How affected
By … [paragraph]
A4
Amended
ASA 2011‑1 [16]
Appendix 2Para. 4
Amended
ASA 2011‑1 [17]
Appendix 1First Paragraph
Amended
ASA 2011‑1 [18]
Appendix 1Paragraph headed AGM
Amended
ASA 2011‑1 [19]
6(b)
Amended
ASA 2015-1 [26]
10(e)
Amended
ASA 2015-1 [27]
A25
Addition
ASA 2015-1 [28]
Renumbering of paragraphs after paragraph A25
Amended
ASA 2015-1[29]
New title inserted after paragraph A19
Addition
ASA 2015-1 [30]
New paragraph A20 inserted directly after existing paragraph A19
Addition
ASA 2015-1 [31]
Renumbering of paragraphs after paragraph A19
Amended
ASA 2015-1 [32]
Appendix 1
Amended
ASA 2015-1 [22-25]
Paragraph A11
Amended
ASA 2015-1 [19]
Paragraph A24
Amended
ASA 2015-1 [20]
Footnote 19
Addition
ASA 2015-1 [21]
Appendix 1 – bullet point Aus (iv) – renumbered to (d)
Amended
ASA 2017-1 [8]
Appendix 1 – Aus (d) (i)
Amended
ASA 2017-1 [8]
Footnote 11
Amended
ASA 2017-2 [10]
Footnote 14
Amended
ASA 2017-2 [11]
Footnote 15 / Appendix 1
Amended
ASA 2017-2 [12]
Paragraph A26
Amended
ASA 2017-2 [13]
A16Footnote 14
Amended
ASA 2020-1 [29]
A18 and Footnote 15
Amended
ASA 2020-1 [30]
1Footnote 1
Amended
ASA 2021-1 [30]
A1
Amended
ASA 2021-1 [31]
A1Footnote 8
Amended
ASA 2021-1 [32]
Appendix 1
Amended
ASA 2023-1 [17]
A8
Amended
AUASB 2025-8 [15]
Appendix 2
Amended
AUASB 2025-8 [16]
AUTHORITY STATEMENT
Auditing Standard ASA 210 Agreeing the Terms of Audit Engagements (as amended to 12 November 2025) is set out in paragraphs Aus 0.1 to A39 and Appendices 1 and 2.
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. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 210 Agreeing the Terms of Audit Engagements 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 application and other explanatory material is additional to ASA 210:
Section 312 of the Corporations Act 2001 (the Act) requires an officer of the entity to allow the auditor access to the books of the entity and give any information, explanation or assistance required under section 310 of the Act. A management‑imposed restriction of scope may breach section 312 and trigger the need for a section 311 notice to be provided by the auditor to the Australian Securities and Investments Commission (ASIC). (Ref: Para. Aus A21.1)
This Auditing Standard incorporates terminology and definitions used in Australia
The equivalent requirements and related application and other explanatory material included in ISA 210 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 210.