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]
Section Table of Amendments - ASA 210 - Agreeing the Terms of Audit Engagements - October 2009 - Table of Amendments | Zoe
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.