Amendments to ASA 510Amendments to ASA 510

Amendments to ASA 510

Amendments to ASA 510 Appendix 1: Illustration 1 and [Aus] Illustration 2A

1. The first point of Illustration 1 is amended to read as follows:

For purposes of this illustrative auditor’s report, the following circumstances are assumed:

 Audit of the financial report of an entity other than a listedpublicly traded entity. The audit is not a group audit (i.e., ASA 6006 does not apply).

 …

1. The first point of [Aus] Illustration 2A is amended to read as follows:

For purposes of this illustrative auditor’s report, the following circumstances are assumed:

 Audit of the financial report of a single listedpublicly traded company. The audit is not a group audit (i.e., ASA 60013 does not apply).

 …