Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards
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This Auditing Standard is available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au
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COPYRIGHT
© 2021 Commonwealth of Australia. The text, graphics and layout of this Auditing Standard are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non‑commercial use subject to the inclusion of an acknowledgment of the source as being the Australian Auditing and Assurance Standards Board (AUASB).
Requests and enquiries concerning reproduction and rights for commercial purposes should be addressed to the Technical Director, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne, Victoria 8007 or sent to enquiries@auasb.gov.au. Otherwise, no part of this Auditing Standard may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.
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 Standards..............................................7
Amendments to ASA 200.......................................................8
Amendments to ASA 700.......................................................9-15
preface
Reasons for Issuing ASA 2021-3
The Australian Auditing and Assurance Board (AUASB) issues Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards pursuant to the requirements of the legislative provisions and the Strategic Direction explained below.