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Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
Conformity with International Standards Conformity with International Standards on Auditing
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Conformity with International Standards on Auditing
This Auditing Standard has been made for Australian legislative purposes and accordingly there is no equivalent International Standard on Auditing issued by the International Auditing and Assurance Standards Board (IAASB).
Where relevant, the AUASB has aligned the wording of this Auditing Standard with the IAASB’s Preface to the International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements.