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Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
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Application
- This Auditing Standard applies to:
- an audit of a financial report for a financial year, or an audit or review of a financial report for a half-year, in accordance with the Corporations Act 2001 (the Act);
- an audit or review of a financial report, or a complete set of financial statements, for any other purpose;
- an audit or review of other financial information;
- an audit or review of information in a sustainability report for a financial year, in accordance with the Act;
- an assurance engagement over sustainability information for other purposes;
- other assurance engagements;
- related services engagements; and
- a firm required to comply with ASQM 1.[1]