ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Australia, equivalent of ISA 200)
What is ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Australia, equivalent of ISA 200)?
The foundation standard of the Australian Auditing Standards: the auditor's overall objectives, the general responsibilities of ethics, scepticism, judgement and evidence, and the rules for complying with, using and departing from the standards. It comprises 12 controls organised across 3 domains, and applies in Australia.
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