Section Table of Amendments - ASA 300 - Planning an Audit of a Financial Report - October 2009 - Table of Amendments | Zoe
A4
Amended
ASA 2021-1 [68]
A6
Amended
ASA 2021-1 [69]
A7
Amended
ASA 2021-1 [70]
A8
Amended
ASA 2021-1 [71]
A9
Amended
ASA 2021-1 [72]
A10 after existing A8
Addition
ASA 2021-1 [73]
Renumbering of Paragraphs
Amended
ASA 2021-1 [74]
A18
Amended
ASA 2021-1 [75]
A18Footnote 13
Amended
ASA 2021-1 [76]
Existing A17
Deleted
ASA 2021-1 [77]
Renumbering of Paragraphs
Amended
ASA 2021-1 [77]
A19
Amended
ASA 2021-1 [78]
A22 after existing A20
Addition
ASA 2021-1 [79]
Renumbering of Paragraphs
Amended
ASA 2021-1 [80]
A24
Amended
ASA 2021-1 [81]
Appendix 1
Amended
ASA 2021-1 [82]
11
Addition
ASA 2022-1 [25]
A9
Amended
ASA 2022-1 [26]
Appendix 1Footnote 17
Amended
ASA 2022-1 [27]
AUTHORITY STATEMENT
Auditing Standard ASA 300 Planning an Audit of a Financial Report (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 300 Planning an Audit of Financial Statements 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”.
Compliance with this Auditing Standard enables compliance with ISA 300.