ApplicationApplication

Application

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.