CTHIn ForceLegislation
ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009
ApplicationApplication
Start here
Get a plain-English read of Application
Turn the raw legal text into a practical explanation grounded in ASA 265 - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management - October 2009.
Application
Aus 0.1 This Auditing Standard applies to:
(a) an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001; and
(b) an audit of a financial report, or a complete set of financial statements, for any other purpose.
Aus 0.2 This Auditing Standard also applies, as appropriate, to an audit of other historical financial information.