Auditing Standard ASA 2021-2 Amendments to Australian Auditing Standard ASA 560 Subsequent Events
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ISSN 1833-4393
CONTENTS
PREFACE
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application...............................................................1-2
Operative Date..............................................................3
Introduction
Scope of this Auditing Standard..................................................4
Objective..................................................................5
Definition..................................................................6
Amendments to Auditing Standard..............................................7
Amendments to ASA 560.....................................................8-12
preface
Reasons for Issuing ASA 2021-2
The AUASB issues Auditing Standard ASA 2021-2 Amendments to Australian Auditing Standard ASA 560 Subsequent Events pursuant to the requirements of the legislative provisions and the Strategic Direction explained below.