Australian Auditing Standards (ASAs) Issued by the Australian Auditing and Assurance

Multiple Choice

Australian auditing standards (ASAs) issued by the Australian Auditing and Assurance Standards Board (AUASB) are intended to be applied to:

A) all audit, review, other assurance and related engagements conducted by external firms.
B) only audits of entities listed on the Australian Securities Exchange.
C) all audits of companies incorporated under the Corporations Act 2001.
D) all audit, review, other assurance and related engagements where the entity has more than five shareholders.