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Auditing Standard ASA 2022-1 Amendments to Australian Auditing Standards
Amendments to ASQM 1Amendments to ASQM 1
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Amendments to ASQM 1
- Existing footnote 17 in paragraph Aus A96.1 is amended to read as follows:
See ASA 600 Special Considerations–Audits of a Group Financial Report (Including the Work of Component Auditors), paragraph 2619.
- Existing sixth bullet point of paragraph A112 is amended to read as follows:
The Ggroup engagement teamsauditor communicates matters to component auditors in accordance with the firm’s policies or procedures, including matters related to quality management at the engagement level.