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Auditing Standard ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information
Scope of this Auditing StandardScope of this Auditing Standard
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Scope of this Auditing Standard
- This Australian Standard on Auditing (ASA) deals with the specific responsibilities of the auditor regarding quality management at the engagement level for an audit of a financial report and other historical financial information, and the related responsibilities of the engagement partner. This ASA is to be read in conjunction with relevant ethical requirements. (Ref: Para. A1, A38)
Aus 1.1 This ASA does not address the responsibilities for the auditor that may exist in legislation, regulation or otherwise in connection with, for example, the independence or other assurance related requirements of the Corporations Act 2001.