Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards (Cth)

ASA 2021-3 (September 2021)

Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards

Issued by the Auditing and Assurance Standards Board

Obtaining a Copy of this Auditing Standard

This Auditing Standard is available on the Auditing and Assurance Standards Board (AUASB) website: www.auasb.gov.au

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ISSN 1833-4393

CONTENTS

PREFACE

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application...............................................................1-2 Operative Date..............................................................3 Introduction Scope of this Auditing Standard..................................................4 Objective..................................................................5 Definition..................................................................6 Amendments to Auditing Standards..............................................7 Amendments to ASA 200.......................................................8 Amendments to ASA 700.......................................................9-15