Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| 14 | Addition | AUASB 2025‑8 [13] |
AUTHORITY STATEMENT
Auditing Standard ASA 101 Preamble to AUASB Standards (as amended to 12 November 2025) is set out in paragraphs 1 to A55.
The Auditing and Assurance Standards Board (AUASB) makes this Auditing Standard pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001.
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.