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AUASB 2025-6 Amendments to Australian Auditing Standards
Amendments to ASA 300Amendments to ASA 300
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Amendments to ASA 300
- Existing footnote 11 in paragraph A5 is amended to read as follows:
ASA 315, paragraphs 17 and 18, establishes requirements and provides guidance on the engagement team's discussion of the susceptibility of the entity to material misstatements of the financial report. ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report, paragraph 1629, provides guidance on the emphasis given during this discussion to the susceptibility of the entity's financial report to material misstatement due to fraud.