You must comply with these standards if you are an auditor. These standards set out the minimum requirements for the undertaking of financial audits.
The standards establish requirements and provide application and explanatory material on:
- when engaged to undertake an audit of a financial report, a complete set of financial statements, or other historical financial information
- the form and content of reports.
Please consult the Contact Officer for more information and to ascertain the level of compliance that may be required.