Auditing Standard ASA 2024-1 Amendments to Australian Auditing Standards
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Main Features
This Auditing Standard makes amendments to the requirements and application and other explanatory material and appendices of the following Auditing Standard:
ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) (Issued May 2022)
The amendments arise from editorial corrections to revise minor inaccuracies in ASA 600.
AUTHORITY STATEMENT
The Auditing and Assurance Standards Board (AUASB) makes this Auditing Standard ASA 2024-1 Amendments to Australian Auditing Standards pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001.
Dated: 16 December 2024 D Niven
Chair - AUASB
Conformity with International Standards on Auditing
This Auditing Standard has been made for Australian legislative purposes and accordingly there is no equivalent International Standard on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).