ASA 220 - Quality Control for Audits of Historical Financial Information - April 2006
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
ASA 220 - Quality Control for Audits of Historical Financial Information - April 2006
Start here
Turn the raw legal text into a practical explanation grounded in ASA 220 - Quality Control for Audits of Historical Financial Information - April 2006.
AUTHORITY STATEMENT
The Auditing and Assurance Standards Board (AUASB) makes Auditing Standard ASA 220 Quality Control for Audits of Historical Financial Information as set out in paragraphs 1 to 47, pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001.
This Auditing Standard is to be read in conjunction with the Preamble to AUASB Standards which sets out the intentions of the AUASB on how the Auditing Standards are to be understood, interpreted and applied.
The mandatory requirements of this Auditing Standard are set out in bold-type paragraphs.