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AUASB 2025-6 Amendments to Australian Auditing Standards
Amendments to ASA 265Amendments to ASA 265
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Amendments to ASA 265
- Existing paragraph A6 is amended to read as follows:
Examples of matters that the auditor may consider in determining whether a deficiency or combination of deficiencies in internal control constitutes a significant deficiency include:
- …
- The importance of the controls to the financial reporting process; for example:
- …
- Controls over the prevention andor detection of fraud.
- …
- Existing footnote 10 in paragraph A21 is amended to read as follows:
See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report, paragraph 4165.