Compiled Auditing Standard - AUASB

Compiled Auditing Standard ASA 500. (May 2017). Auditing Standard ASA 500. Audit Evidence This Compiled Standard applies for financial reporting periods commencing on or after 1 January 2018, with early adoption permitted. It incorporates relevant amendments made up to and including 30 May 2017. Compilation no. 4. Compilation date: 14 September 2017. Prepared by the Auditing and Assurance standards Board Obtaining a Copy of this Auditing Standard The most recently Compiled versions of Auditing standards , original standards and amending standards (see Compilation Details) are available on the AUASB website: Contact Details Auditing and Assurance standards Board Phone: (03) 8080 7400.

Auditing Standard ASA 500 Audit Evidence ASA 500 - compiled - 7 - AUDITING STANDARD Conformity with International Standards on Auditing This Auditing Standard conforms with International Standard on Auditing ISA 500 Audit Evidence issued by the International Auditing and Assurance Standards Board (IAASB), an …

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