Specific Audit Documentation Requirements in Other Australian Auditing Standards
This appendix identifies paragraphs in other Australian Auditing Standards that contain specific documentation requirements. The list is not a substitute for considering the requirements and related application and other explanatory material in Australian Auditing Standards.
- ASA 210 Agreeing the Terms of Audit Engagements – paragraphs 10‑12
- ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information – paragraph 41
- ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report – paragraphs 44‑47
- ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report – paragraph 29
- ASA 260 Communication with Those Charged with Governance – paragraph 23
- ASA 300 Planning an Audit of a Financial Report – paragraph 12
- ASA 315 Identifying and Assessing the Risks of Material Misstatement – paragraph 38
- ASA 320 Materiality in Planning and Performing an Audit – paragraph 14
- ASA 330 The Auditor’s Responses to Assessed Risks – paragraphs 28‑30
- ASA 450 Evaluation of Misstatements Identified During the Audit – paragraph 15
- ASA 540 Auditing Accounting Estimates and Related Disclosures – paragraph 39
- ASA 550 Related Parties – paragraph 28
- ASA 600 Special Considerations—Audits of Group Financial Reports (Including the Work of Component Auditors) – paragraph 59
- ASA 610 Using the Work of Internal Auditors – paragraph 36
- ASA 720 The Auditor’s Responsibilities Relating to Other Information – paragraph 25