CTHIn ForceLegislation
AUASB 2025-12 Amendments to AUASB Standards
ObjectiveObjective
Start here
Get a plain-English read of Objective
Turn the raw legal text into a practical explanation grounded in AUASB 2025-12 Amendments to AUASB Standards.
Objective
- The objective of this Standard is to make amendments to the following Auditing Standards:
- ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Issued 27 October 2009 and amended to 12 November 2025)
- ASA 450 Evaluation of Misstatements Identified during the Audit (Issued 27 October 2009 and amended to 30 May 2017)
- ASA 570 Going Concern (Issued 14 May 2025)
- ASA 700 Forming an Opinion and Reporting on a Financial Report (Issued 1 December 2015 and amended to 12 November 2025)
- ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (Issued 9 June 2020 and amended to 12 November 2025)