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Auditing Standard ASA 2022-2 Amendments to Australian Auditing Standards
Amendments to ASRE 2415Amendments to ASRE 2415
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Amendments to ASRE 2415
- Existing paragraph 12 is amended to read as follows:
The auditor shall implement the firm’s policies or quality control procedures that are applicable to the individual engagement.5
- Existing footnote 5 in paragraph 12 is amended to read as follows:
See ASA 220 Quality ControlManagement for an Audit of a Financial Report and Other Historical Financial Information, as amended, which may be helpful in determining quality controlmanagement procedures appropriate to a review engagement.