CTHIn ForceLegislation
Auditing Standard ASA 2021-2 Amendments to Australian Auditing Standard ASA 560 Subsequent Events
Scope of this Auditing StandardScope of this Auditing Standard
Start here
Get a plain-English read of Scope of this Auditing Standard
Turn the raw legal text into a practical explanation grounded in Auditing Standard ASA 2021-2 Amendments to Australian Auditing Standard ASA 560 Subsequent Events.
Scope of this Auditing Standard
- This Auditing Standard makes amendments to Australian Auditing Standard ASA 560 Subsequent Events made under Section 336 of the Corporations Act 2001 to clarify the timing of communications and possible actions the auditor may take when facts become known to the auditor after the financial report has been issued that, had it been known to the auditor at the date of the auditor’s report, may have caused the auditor to amend the auditor’s report.