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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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).
Section Table of Amendments - 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 - Table of Amendments | Zoe