This item is authorised by the following title:
This instrument has been replaced by the ASA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2025.
Auditing Standard ASA 2022-1 Amendments to Australian Auditing Standards (ASA 2022-1 | F2022L00712)
Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards (F2020L00252)
Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards (F2021L01525)
Auditing Standard ASA 2020-2 Amendments to Australian Auditing Standards made under Section 336 of the Corporations Act 2001 (F2020L00885)
Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards (F2019L00016)
Auditing Standard ASA 2017-2 Amendments to Australian Auditing Standards (F2017L01179)
ASA 2015-1 - Amendments to Australian Auditing Standards - December 2015 (F2015L02032)
ASA 2013-2 - Amendments to Australian Auditing Standards - November 2013 (ASA 2013-2 | F2013L01939)
ASA 2011-1 - Amendments to Australian Auditing Standards - June 2011 (ASA 2011-1 | F2011L01379)
This instrument has been replaced by the ASA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2025.