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AUASB 2025-6 Amendments to Australian Auditing Standards
Amendments to ASA 230Amendments to ASA 230
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Amendments to ASA 230
- Existing Appendix 1 is amended to read as follows:
Specific Audit Documentation Requirements in Other Australian Auditing Standards
This appendix identifies paragraphs in other Australian Auditing Standards that contain specific documentation requirements. The list is not a substitute for considering the requirements and related application and other explanatory material in Australian Auditing Standards.
- ASA 210 Agreeing the Terms of Audit Engagements – paragraphs 10-12
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- ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report – paragraphs 44-4768
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