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Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards
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Objective
- The objective of this Auditing Standard is to make amendments to the following Auditing Standards:
- ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Issued October 2009 and amended to December 2015)
- ASA 230 Audit Documentation (Issued October 2009 and amended to December 2015)
- ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Issued October 2009 and amended to May 2017)
- ASA 260 Communication With Those Charged with Governance (Issued December 2015 and amended to May 2017)
- ASA 500 Audit Evidence (Issued October 2009 and amended to May 2017)
- ASA 505 External Confirmations (Issued October 2009)
- ASA 520 Analytical Procedures (Issued October 2009)
- ASA 580 Written Representations (Issued October 2009 and amended to December 2015)
- ASA 700 Forming an Opinion and Reporting on a Financial Report (Issued December 2015 and amended to May 2017)
- ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (Issued December 2015 and amended to May 2017)).