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AUASB 2025-6 Amendments to Australian Auditing Standards
Amendments to ASA 260Amendments to ASA 260
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Amendments to ASA 260
- Existing Appendix 1 is amended to read as follows:
This appendix identifies paragraphs in ASQM 1 and other Australian Auditing Standards that require communication of specific matters with those charged with governance. The list is not a substitute for considering the requirements and related application and other explanatory material in Australian Auditing Standards.
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- ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report – paragraphs 21, 38(c)(i)25, 32(c), 55(a), 59(c)(i) and 40-4264–66
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