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Auditing Standard ASA 2025-4 Amendments to Australian Auditing Standards
Amendments to ASA 610Amendments to ASA 610
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Amendments to ASA 610
- Existing paragraph A19 is amended to read as follows:
Since the external auditor has sole responsibility for the audit opinion expressed, the external auditor needs to make the significant judgements in the audit engagement in accordance with paragraph 18. Significant judgements include the following:
Assessing the risks of material misstatement.
Evaluating the sufficiency of tests performed.
Evaluating the appropriateness of management’s use of the going concern assumptionbasis of accounting.
Evaluating significant accounting estimates.
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