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Auditing Standard ASA 2023-1 Amendments to Australian Auditing Standards
Amendments to ASA 580Amendments to ASA 580
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Amendments to ASA 580
- Existing Appendix 1 is amended to read as follows:
List of Australian Auditing Standards Containing Requirements for Written Representations
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ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of the Financial Report – paragraph 4039
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report – paragraph 1716
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ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims – paragraph 76
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