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AUASB 2025-6 Amendments to Australian Auditing Standards
Amendments to ASA 200Amendments to ASA 200
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Amendments to ASA 200
- Existing footnote 2 in paragraph 9 is amended to read as follows:
See, for example, ASA 260 Communication with Those Charged with Governance; and paragraph 43 of ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report, paragraphs 64-67.
- Existing footnote 15 in paragraph A24 is amended to read as follows:
See ASA 240, paragraph 1322; ASA 500, paragraph 11; and ASA 505 External Confirmations, paragraphs 10-11 and 16.