Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards
Conformity with International Standards Conformity with International Standards on Auditing
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Conformity with International Standards on Auditing
This Auditing Standard has been made for Australian legislative purposes. It contains a series of proposed miscellaneous amendments to various Australian Auditing Standards (as shown) arising from the proposed revision of an existing Auditing Standard. The amendments, in the main, reflect similar amendments made to the 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).