Application

Application

1 This Auditing Standard applies to:

(a) an audit of a special purpose financial report for a financial year, or for a half-year, in accordance with Part 2M.3 of the Corporations Act 2001;

(b) an audit of a special purpose financial report for any other purpose; and

(c) an audit of other historical financial information as described in this Auditing Standard.

2 This Auditing Standard also applies, as appropriate, to an audit of financial information other than that described in this Auditing Standard.