ASQC 1 - Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements
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Aus 0.1 This Auditing Standard applies to a firm that performs:
(a) an audit of a financial report for a financial year, or an audit or review of a financial report for a half‑year, in accordance with the Corporations Act 2001;
(b) an audit or review of a financial report, or a complete set of financial statements, for any other purpose;
(c) an audit or review of other historical financial information;
(d) an audit or review other than of historical financial information;
(e) other assurance engagements; and
(f) related services engagements.