Auditing Standard ASA 101 Preamble to AUASB Standards
Table of AmendmentsTable of Amendments
Start here
Get a plain-English read of Table of Amendments
Turn the raw legal text into a practical explanation grounded in Auditing Standard ASA 101 Preamble to AUASB Standards.
Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| A3Footnote 12 | Amended | ASA 2021-5 [9] |
| A16Footnote 25 | Amended | ASA 2021-5 [10] |
| A31 | Amended | ASA 2021-5 [11] |
AUTHORITY STATEMENT
Auditing Standard ASA 101 Preamble to AUASB Standards (as amended to 5 November 2021) is set out in paragraphs 1 to A55.
This Preamble is to be read in conjunction with AUASB Standards.
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 (ISA) issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
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.