CTHIn ForceLegislation
ASA 230 - Audit Documentation - October 2009
Auditing Standard ASA 230 Audit DocumentAuditing Standard ASA 230 Audit Documentation (as Amended)
Start here
Get a plain-English read of Auditing Standard ASA 230 Audit Document
Turn the raw legal text into a practical explanation grounded in ASA 230 - Audit Documentation - October 2009.
Auditing Standard ASA 230 Audit Documentation (as Amended)
This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 24 February 2023 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 230 (October 2009) as amended by other Auditing Standards which are listed in the Table below.