Conformity with International Standards Conformity with International Standards on Auditing

Conformity with International Standards on Auditing

This Standard makes amendments to Australian Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (ASSA 5000) and Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (ASA 102).

ASSA 5000 conforms with International Standard on Sustainability Assurance ISSA 5000 General Requirements for Sustainability Assurance Engagements issued by the International Auditing and Assurance Standards Board (IAASB).

ASA 102 has been made for Australian legislative purposes and accordingly there is no equivalent International Standard on Auditing issued by the IAASB.