Auditing Standard ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements
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Aus 0.1 This Auditing Standard applies to a firm that performs:
(a) an audit of a financial report for a financial year, or an audit or review of a financial report for a half-year, in accordance with the Corporations Act 2001;
(b) an audit or review of a financial report, or a complete set of financial statements, for any other purpose;
(c) an audit or review of other historical financial information;
(d) an audit or review other than of historical financial information;
(e) assurance over information in sustainability reports for the purposes of Chapter 2M of the Corporations Act 2001;
(f) assurance over other sustainability information for other purposes;
(g) other assurance engagements; and
(h) related services engagements.