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This Standard makes amendments to the requirements, application and other explanatory material and appendices of the following AUASB Standards:

ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (Issued 9 June 2020 and amended to 13 December 2022)

ASA 101 Preamble to AUASB Standards (Issued 28 January 2025)

ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Issued 27 October 2009 and amended to 5 November 2021)

ASA 210 Agreeing the Terms of Audit Engagements (Issued 27 October 2009 and amended to 15 March 2023)

ASA 700 Forming an Opinion and Reporting on a Financial Report (Issued 1 December 2015 and amended to 28 January 2025)

The amendments arise from changes made by the Accounting Professional & Ethical Standards Board (APESB) to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code), minor amendments to define a term used throughout the AUASB Standards and other editorial corrections.

AUTHORITY STATEMENT

The Auditing and Assurance Standards Board (AUASB) makes this Standard AUASB 2025-8 Amendments to AUASB Standards pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001.

Dated: 12 November 2025 D Niven
Chair - AUASB

Conformity with International Standards on Auditing

This Standard makes amendments to other standards that are consistent with changes made by the International Auditing and Assurance Standards Board to the equivalent International Standard on Auditing.