CTHIn ForceLegislation
ASA 500 - Audit Evidence - October 2009
Auditing Standard ASA 500 Audit EvidenceAuditing Standard ASA 500 Audit Evidence (as Amended)
Start here
Get a plain-English read of Auditing Standard ASA 500 Audit Evidence
Turn the raw legal text into a practical explanation grounded in ASA 500 - Audit Evidence - October 2009.
Auditing Standard ASA 500 Audit Evidence (as Amended)
This compilation takes into account amendments made up to and including 10 March 2021 and was prepared on 31 March 2022 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 500 (October 2009) as amended by other Auditing Standards which are listed in the Table below.