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Auditing Standard ASA 2022-2 Amendments to Australian Auditing Standards
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Objective
- The objective of this Auditing Standard is to make amendments to the following Auditing Standards:
- ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (Issued 9 June 2020)
- ASRE 2415 Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (Issued 30 June 2010 and amended to 5 November 2021)