CTHRepealed
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018)
Start here
Turn the raw legal text into a practical explanation grounded in Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018).
(a) Assurance practitioner means assurance practitioner as defined in ASQC 1.
(b) Auditor means auditor as defined in ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
(c) Engagement quality control reviewer means engagement quality control reviewer as defined in ASQC 1.
(d) Firm means firm as defined in ASQC 1.
(e) Relevant ethical requirements means ethical requirements that apply to the auditor, assurance practitioner, engagement quality control reviewer and firm. In Australia, these include the applicable requirements of APES 110 Code of Ethics for Professional Accountants, issued by the Accounting Professional & Ethical Standards Board Limited (December 2010 incorporating all amendments to May 2017), the applicable provisions of the Corporations Act 2001 and other applicable law or regulation.