Heading inserted following the heading “Application and Other Explanatory Material”
Addition
ASA 2018-1 [29]
A1
Addition
ASA 2018-1 [30]
A2
Addition
ASA 2018-1 [31]
A3
Addition
ASA 2018-1 [32]
A4
Addition
ASA 2018-1 [33]
A4Footnote 8
Addition
ASA 2018-1 [33]
A5
Amended
ASA 2018-1 [35]
A13
Amended
ASA 2018-1 [36]
A35
Amended
ASA 2018-1 [37]
Heading inserted following A38
Addition
ASA 2018-1 [38]
A39
Addition
ASA 2018-1 [39]
A39Footnote 19
Addition
ASA 2018-1 [39]
A40
Addition
ASA 2018-1 [40]
A41
Addition
ASA 2018-1 [41]
A42
Addition
ASA 2018-1 [42]
A42Footnotes 20 and 21
Addition
ASA 2018-1 [42]
A43
Addition
ASA 2018-1 [43]
A44
Addition
ASA 2018-1 [44]
A44Footnote 22
Addition
ASA 2018-1 [44]
A46
Amended
ASA 2018-1 [47]
A55Footnote 23
Amended
ASA 2018-1 [48]
A59
Amended
ASA 2018-1 [49]
A5
Amended
ASA 2020-1 [126]
A5Footnote 9
Amended
ASA 2020-1 [127]
A21
Amended
ASA 2020-1 [128]
A5
Amended
ASA 2021-1 [87]
A30
Amended
ASA 2021-1 [88]
AUTHORITY STATEMENT
Auditing Standard ASA 500 Audit Evidence (as amended to 10 March 2021) is set out in paragraphs Aus 0.1 to A68.
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 500 Audit Evidence 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 equivalent requirements and related application and other explanatory material included in ISA 500 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 500.
Section Table of Amendments - ASA 500 - Audit Evidence - October 2009 - Table of Amendments | Zoe