ASRE 2415 Review of a Financial Report - : Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation
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ISSN 1833‑4393
CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON REVIEW ENGAGEMENTS
General Principles.........................................................12-13
Part COMPILATION DETAILS - ASRE 2415 Review of a Financial Report - : Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation - COMPILATION DETAILS | Zoe
General Principles...........................................................A3
Appendix 1: Example Auditor’s Review Report
COMPILATION DETAILS
Auditing Standard on Review Engagements ASRE 2415 Review of a Financial Report Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation
(as Amended)
This compilation takes into account amendments made up to and including 13 December 2022 and was prepared on 13 December 2022 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard on Review Engagements made by the AUASB. Instead, it is a representation of ASRE 2415 (June 2010) as amended by other Auditing Standards which are listed in the Table below.
Table of Standards
Standard
Date made
Operative Date
ASRE 2415 [A]
30 June 2010
Financial reporting periods ending on or after 30 June 2010
ASA 2013‑1 [B]
26 March 2013
Financial reporting periods commencing on or after 1 July 2013[Early adoption permitted]
ASA 2013‑3 [C]
1 July 2013
Financial reporting periods commencing on or after 1 July 2013
ASA 2021‑5 [D]
5 November 2021
Financial reporting periods commencing on or after 15 December 2021
ASA 2022‑2 [E]
13 December 2022
Financial reporting periods commencing on or after 15 December 2022
[A] Federal Register of Legislation – registration number F2010L01935, 9 July 2010
[B] Federal Register of Legislation – registration number F2013L00587, 2 April 2013
[C] Federal Register of Legislation – registration number F2013L01326, 1 July 2013
[D] Federal Register of Legislation – registration number F2021L01525, 8 November 2021
[E] Federal Register of Legislation – registration number F2022L01638, 13 December 2022
Table of Amendments
Paragraph affected
How affected
By … [paragraph]
Title Page and Page Headers
Title changed
ASA 2013‑1[7]
1
Application extended
ASA 2013‑1[8]
3
Consequential extension of scope
ASA 2013‑1[9]
4
Editorial change and reference deleted
ASA 2013‑1[10]
5
Consequential editorial change
ASA 2013‑1[11]
7
Consequential editorial change
ASA 2013‑1[12]
Sub‑heading (above 9)
Consequential editorial change
ASA 2013‑1[13]
9
Consequential editorial changes and references deleted
ASA 2013‑1[14]
Footnote 2
Reference deleted
ASA 2013‑1[15]
10
Consequential editorial change
ASA 2013‑1[16]
11
Issue date added
ASA 2013‑1[17]
Footnote 3
Reference added
ASA 2013‑1[18]
Footnote 5
Consequential editorial change
ASA 2013‑1[19]
Footnote 6
Editorial correction
ASA2013‑1[20]
Sub‑heading (above A1)
Consequential editorial change
ASA 2013‑1[21]
A1
Consequential editorial change and editorial correction
ASA 2013‑1[22]
Footnote 7
Reference deleted and editorial correction
ASA 2013‑1[23]
Sub‑heading (above A2)
Consequential editorial change
ASA 2013‑1[24]
A2
Consequential editorial change
ASA 2013‑1[25]
Footnote 8
Reference added
ASA 2013‑1[26]
A3
Consequential editorial change
ASA 2013‑1[27]
Appendix 1
New introductory paragraph
ASA 2013‑1[28]
Appendix 1
Consequential editorial changes through the example review report
ASA 2013‑1[29‑36]
Footnotes 11 and 12
Renumbered
ASA 2013‑1[37]
Appendix 1
Amended
ASA 2013‑3 [19]
11 andFootnote 4
Deleted
ASA 2021-5 [33]
12 andFootnote 5
Amended
ASA 2022-2 [20-21]
AUTHORITY STATEMENT
Auditing Standard on Review Engagements ASRE 2415 Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (as amended to 13 December 2022) is set out in paragraphs 1 to A3 and Appendix 1.
This Auditing Standard on Review Engagements 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.
Conformity with International Standards on Review Engagements
This Auditing Standard on Review Engagements has been made for Australian legislative purposes and there is no equivalent International Standard on Review Engagements (ISRE) issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).