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Auditing Standard ASA 2022-1 Amendments to Australian Auditing Standards
Amendments to ASA 230Amendments to ASA 230
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Amendments to ASA 230
- Existing Appendix 1 is amended to read as follows:
Specific Audit Documentation Requirements in Other Australian Auditing Standards
This appendix identifies paragraphs in other Australian Auditing Standards that contain specific documentation requirements. The list is not a substitute for considering the requirements and related application and other explanatory material in Australian Auditing Standards.
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ASA 600 Special Considerations—Audits of Group Financial Reports (Including the Work of Component Auditors) – paragraph 5950
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