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Auditing Standard ASA 2023-1 Amendments to Australian Auditing Standards
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Scope of this Auditing Standard
- This Auditing Standard makes amendments to Australian Auditing Standards. The amendments represent:
- changes arising from narrow-scope amendments made by the Australian Accounting Standards Board (AASB) to AASB 101 Presentation of Financial Statements;
- changes to ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements arising from amendments made by the Accounting Professional & Ethical Standards Board (APESB) to APES 110 Code of Ethics for Professional Accountants (including Independence Standards); and
- editorial corrections to revise minor inaccuracies, including misspellings and numbering or grammatical matters.