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Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued December 2019)
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Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued December 2019)
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Turn the raw legal text into a practical explanation grounded in Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued December 2019).
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Conformity with International Standards on Auditing | Amended | ASA 2021-1 [11] |
| 1 | Amended | ASA 2021-1 [12] |
| 3 | Amended | ASA 2021-1 [13] |
| 4 | Amended | ASA 2021-1 [14] |
| 5 | Amended | ASA 2021-1 [15] |
| 6 | Amended | ASA 2021-1 [16] |
| A1 | Amended | ASA 2021-1 [17] |
| A2 | Amended | ASA 2021-1 [18] |
| A4 | Amended | ASA 2021-1 [19] |
| A7 | Amended | ASA 2021-1 [20] |
| 5 | Amended | ASA 2023-1 [9] |
| 6 and its heading | Amended | ASA 2023-1 [10] |
| A1 | Amended | ASA 2023-1 [11] |
| A3 | Amended | ASA 2023-1 [12] |
| A4 | Amended | ASA 2023-1 [13] |
| A5 | Amended | ASA 2023-1 [14] |
| A6 | Deleted | ASA 2023-1 [15] |
| A7 | Amended | ASA 2023-1 [16] |
Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (as amended to 15 March 2023) is set out in paragraphs 1 to A6.
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. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
This Auditing Standard has been made for Australian legislative purposes and accordingly there is no equivalent International Standard on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
However, the requirement and application and other explanatory material in this Auditing Standard have been drawn from ISQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, ISQM 2 Engagement Quality Reviews, ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing and ISA 220 Quality Management for an Audit of Financial Statements, issued by the IAASB, as listed in the following table:
| ASA 102 | International Standards |
|---|---|
| Paragraph 6 (requirement) | ISA 200 paragraph 14ISQM 1 paragraph 29ISQM 2 paragraphs 2, 18-20 |
| Paragraph A1 | ISA 200 paragraph A17 |
| Paragraph A2 | ISA 200 paragraph A18 |
| Paragraph A3 | ISA 200 paragraph A18 |
| Paragraph A4 | ISA 200 paragraph A18 |
| Paragraph A5 | ISA 200 paragraph A19 |
| Paragraph A6 | ISQM 1 paragraph A18ISA 220 paragraph A26-A27 |
Compliance with this Auditing Standard, together with other Australian Auditing Standards, enables compliance with the ISAs and ISQMs.