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Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards
Amendments to ASA 610Amendments to ASA 610
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Amendments to ASA 610
- Existing footnote 1 in paragraph 3 is amended to read as follows:
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (as amended).
- Existing footnote 3 in paragraph 7 is amended to read as follows:
See ASA 315 (as amended), paragraph A118.
- Existing footnote 13 in paragraph A4 is amended to read as follows:
See ASA 315 (as amended), paragraph 14(a).
- Existing footnote 25 in paragraph A26 is amended to read as follows:
See ASA 315 (as amended), paragraph A118.
- Existing footnote 26 in paragraph A26 is amended to read as follows:
See ASA 315 (as amended), paragraph A11 in relation to ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report.