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.
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) is a compliance framework from Australia with 3 domains and 12 controls. The largest domains are Conduct of an audit in accordance with Australian Auditing Standards (paragraphs 18 to 24) – 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) (7 controls), General responsibilities in every audit (paragraphs 14 to 17) – 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) (4 controls), Overall objectives of the auditor (paragraphs 11 and 12) – 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) (1 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (3)
Conduct of an audit in accordance with Australian Auditing Standards (paragraphs 18 to 24) – 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)
General responsibilities in every audit (paragraphs 14 to 17) – 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)
| Code | Title |
|---|---|
| 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::14 | Comply with relevant ethical requirements, including independence |
| 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::15 | Plan and perform the audit with professional scepticism |
| 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::16 | Exercise professional judgement in planning and performing the audit |
| 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::17 | Obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level |
Overall objectives of the auditor (paragraphs 11 and 12) – 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)
| Code | Title |
|---|---|
| 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::11 | Pursue the two overall objectives of the auditor |
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) and who does it apply to?
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) is a compliance framework from Australia with 3 domains and 12 controls. 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 is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does 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) actually require?
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) has 12 controls organised across 3 domains. The largest domains are Conduct of an audit in accordance with Australian Auditing Standards (paragraphs 18 to 24) – 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) (7 controls), General responsibilities in every audit (paragraphs 14 to 17) – 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) (4 controls), Overall objectives of the auditor (paragraphs 11 and 12) – 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) (1 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of 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) do I already cover?
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) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement 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)?
Start your 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) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about 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) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 12 controls and track your progress.
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