Heading under 16(b) “Confidentiality, Safe Custody, Integrity, Accessibility and Retrievability of the Audit Documentation”
Deleted
ASA 2015-1 [42]
Aus 16.1
Deleted
ASA 2015-1 [43]
A10
Amended
ASA 2015-1 [44]
Heading under A24 “Confidentiality, Safe Custody, Integrity, Accessibility and Retrievability of the Audit Documentation”
Deleted
ASA 2015-1 [45]
Aus A24.1
Deleted
ASA 2015-1 [46]
Appendix
Amended
ASA 2015-1 [40, 47]
A7
Amended
ASA 2018-1 [11]
A10
Amended
ASA 2018-1 [12]
Appendix 1
Amended
ASA 2018-1 [13]
A7Footnote 5
Amended
ASA 2020-1 [31]
A8Footnote 6
Amended
ASA 2020-1 [32]
A17
Amended
ASA 2020-1 [33]
Appendix 1
Amended
ASA 2020-1 [34]
3
Amended
ASA 2021-1 [33]
3Footnote 2
Amended
ASA 2021-1 [34]
A7
Amended
ASA 2021-1 [35]
A13
Amended
ASA 2021-1 [36]
A13Footnote 8
Amended
ASA 2021-1 [37]
A20
Amended
ASA 2021-1 [38]
A20Footnote 13
Amended
ASA 2021-1 [39]
A21
Amended
ASA 2021-1 [40]
A21Footnote 14 and 15
Amended
ASA 2021-1 [41]
A23
Amended
ASA 2021-1 [42]
A23Footnote 16 and 17
Amended
ASA 2021-1 [43]
A24
Amended
ASA 2021-1 [44]
A24Footnote *
Deleted
ASA 2021-1 [45]
Appendix 1
Amended
ASA 2021-1 [46]
Appendix 1
Amended
ASA 2022-1 [20]
AUTHORITY STATEMENT
Auditing Standard ASA 230 Audit Documentation (as amended to 27 April 2022) is set out in paragraphs Aus 0.1 to A24 and Appendix 1.
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 230 Audit Documentation 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 requirement is additional to ISA 230:
Paragraph Aus 12.1 - Where, in rare and exceptional circumstances, factors outside the auditor’s control prevent the auditor from complying with an essential procedure contained within a relevant requirement, the auditor shall document:
The circumstances surrounding the inability to comply;
The reasons for the inability to comply; and
Justification of how alternative audit procedures achieve the objectives of the requirement.
(Ref: Para. Aus 12.1)
This Auditing Standard incorporates terminology and definitions used in Australia.
The equivalent requirements and related application and other explanatory material included in ISA 230 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 230.