Auditing Standard ASA 2025-1 Amendments to Australian Auditing Standards
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ISSN 1833-4393
CONTENTS
PREFACE
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application...............................................................1-2
Operative Date..............................................................3
Introduction
Scope of this Auditing Standard..................................................4
Objective..................................................................5
Definitions.................................................................6
Amendments to Auditing Standards............................................7-8
Amendments to ASA 700.....................................................9-16
Amendments to ASA 260....................................................17-23
preface
Reasons for Issuing ASA 2025-1
The AUASB issues Auditing Standard ASA 2025-1 Amendments to Australian Auditing Standards pursuant to the requirements of the legislative provisions and the Strategic Direction explained below.