Section Table of Amendments - Auditing Standard ASQM 2 Engagement Quality Reviews - Table of Amendments

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Table of Amendments

Paragraph affected	How affected	By … [paragraph]
A32	Amended	ASA 2022-1 [11]
Aus 0.1	Amended	ASA 2025-2 [21]
Aus 0.2	Amended	ASA 2025-2 [22]
Aus 2.1	Amended	ASA 2025-2 [23]
Aus 2.1Footnote *	Deleted	ASA 2025-2 [23]
Aus 13.1	Amended	ASA 2025-2 [24]
A15	Amended	ASA 2025-2 [25]
Aus 13.2	Addition	ASA 2025-2 [26]
A12	Amended	ASA 2025-2 [27]
A13	Amended	ASA 2025-2 [28]
A15	Amended	ASA 2025-2 [29]
A26	Amended	ASA 2025-2 [30]
A26Footnotes 11 and 12	Addition	ASA 2025-2 [30]
Renumbering of footnotes	Amended	ASA 2025-2 [31]

AUTHORITY STATEMENT

Auditing Standard ASQM 2 Engagement Quality Reviews (as amended to 28 January 2025) is set out in paragraphs Aus 0.1 to A53.

This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied.

Conformity with International Standards on Quality Management

This Auditing Standard conforms with International Standard on Quality Management ISQM 2 Engagement Quality Reviews issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).

Paragraphs that have been added to, or amended from this Auditing Standard (and do not appear / appear differently in/from the text of the equivalent ISQM 2) are identified with the prefix “Aus”.

The following introductory paragraphs and definitions are additional to or have been amended from ISQM 2:

Aus 2.1	Replaces ISQM 2 introductory paragraph 2, to introduce ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
Aus 2.2	Additional to ISQM 1 to serve as a reminder that it is the responsibility of the firm to ensure compliance with all relevant legal, regulatory or professional obligations.
Aus 13.1	Replaces ISQM 2 paragraph 13(c) definition of ‘Relevant ethical requirements’. Relevant ethical requirements are defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.