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AUASB 2025-8 Amendments to AUASB Standards
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Objective
- The objective of this Standard is to make amendments to 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)