CTHRepealedLegislation
Auditing Standard ASA 101 Preamble to AUASB Standards
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Application
- This Auditing Standard applies to:
(a) 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 (Corporations Act);
(b) an audit or review of a financial report, or a complete set of financial statements, for any other purpose;
(c) an audit or review of other financial information;
(d) other assurance engagements;
(e) related services engagements; and
(f) a firm required to comply with ASQM 1.[1]