ASA 560 - Subsequent Events - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| 10(b) | Amended | ASA 2011-1 [41] |
| 1 | Amended | ASA 2015-1 [157] |
| New Footnote 1 | Addition | ASA 2015-1 [158] |
| A1 | Amended | ASA 2015-1 [159] |
| Aus A3.1 | Deleted | ASA 2015-1 [160] |
| New heading after paragraph A10 | Addition | ASA 2015-1 [161] |
| A11 new paragraph | Addition | ASA 2015-1 [162-163] |
| New heading after paragraph A17 | Addition | ASA 2015-1 [164] |
| A18 new paragraph | Addition | ASA 2015-1 [165-166] |
| 14 | Deleted | ASA 2021-2 [8] |
| Aus 14.1 | Addition | ASA 2021-2 [9] |
| 17 | Amended | ASA 2021-2 [10] |
| Aus A20.1 | Addition | ASA 2021-2 [11] |
| 5 | Amended | ASA 2021-5 [24] |
AUTHORITY STATEMENT
Auditing Standard ASA 560 Subsequent Events (as amended to 5 November 2021) is set out in paragraphs Aus 0.1 to Aus A20.1.
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 560 Subsequent Events 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 560: