Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018)
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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;
(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; and
(e) a firm required to comply with ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements.