Auditing Standard ASA 2023-1 Amendments to Australian Auditing Standards
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Objective
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The objective of this Auditing Standard is to make amendments to the following Auditing Standards:
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ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (Issued December 2019 and amended to March 2021)
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ASA 210 Agreeing the Terms of Audit Engagements (Issued October 2009 and amended to March 2021)
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ASA 510 Initial Audit Engagements – Opening Balances (Issued October 2009 and amended to June 2020)
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ASA 570 Going Concern (Issued December 2015 and amended to November 2021)
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ASA 580 Written Representations (Issued October 2009 and amended to December 2018)
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ASA 600 Special Considerations – Audits of a Group Financial Report (Issued October 2009 and amended to March 2021)
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ASA 700 Forming an Opinion and Reporting on a Financial Report (Issued December 2015 and amended to September 2021)
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ASA 705 Modifications to the Opinion in the Independent Auditor's Report (Issued December 2015 and amended to June 2020)
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ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (Issued December 2015 and amended to June 2020)
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ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports (Issued October 2009 and amended to November 2021)
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ASA 720 The Auditor's Responsibilities Relating to Other Information (Issued December 2015 and amended to March 2021)
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