Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
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ISSN 1030-603X
CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application.................................................................1
Operative Date..............................................................2
Scope of this Auditing Standard...............................................3-4
Standards issued by the AUASB..............................................5-11
Authority of the Paragraphs in AUASB Standards...............................12-14
Explanatory Material.....................................................A1-A55
COMPILATION DETAILS
Auditing Standard ASA 101 Preamble to AUASB Standards (as Amended)
This compilation takes into account amendments made up to and including 12 November 2025 and was prepared on 2 December 2025 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 101 (January 2025) as amended by another Auditing Standard which is listed in the Table below.