Australian Auditing Standards establish requirements and provide application and other explanatory material on the responsibilities of an auditor. The Australian auditing standards (ASAs) issued by the Australian Auditing and Assurance Standards Board (AUASB) are intended to be applied to:  Select one: a. all audits of companies incorporated under the Corporations Act 2001. b. only audits of entities listed on the Australian Securities Exchange. c. all audit, review, other assurance and related engagements conducted by external firms. d. all audit, review, other assurance and related engagements where the entity has more than five shareholders

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Australian Auditing Standards establish requirements and provide application and other explanatory material on the responsibilities of an auditor. The Australian auditing standards (ASAs) issued by the Australian Auditing and Assurance Standards Board (AUASB) are intended to be applied to: 

Select one:
a. all audits of companies incorporated under the Corporations Act 2001.
b. only audits of entities listed on the Australian Securities Exchange.
c.
all audit, review, other assurance and related engagements conducted by external firms.
d. all audit, review, other assurance and related engagements where the entity has more than five shareholders.
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