Auditing Standard ASA 2023-1 Amendments to Australian Auditing Standards
Amendments to ASA 210Amendments to ASA 210
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Amendments to ASA 210
- Existing Appendix 1 is amended to read as follows:
Example of an Audit Engagement Letter
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[The objective and scope of the audit]
You23 have requested that we audit the financial report of ABC Company which comprises the statement of financial position as at 30 June 20X1 and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements including material accounting policy information a summary of significant accounting policies, and the directors’ declaration. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter.
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