| Item | Column 1 | Note | Column 2 | Note |
| | Instrument name and series number (if any) | FRL Identifier | Instrument name and series number (if any) | FRL Identifier |
| 1. | ASA 100 - Preamble to AUASB Standards - April 2006 | F2006L01321 | ASA 101 - Preamble to Australian Auditing Standards - October 2009 | F2009L04062 |
| 2. | ASA 102 - Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements - October 2009 | F2009L04059 | Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018) | F2018L00434 |
| 3. | Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued March 2018) | F2018L00434 | Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (reissued December 2019) | F2019L01673 |
| 4. | ASA 200 - Objective and General Principles Governing an Audit of a Financial Report - April 2006 | F2006L01360 | ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009 | F2009L04064 |
| 5. | ASA 210 - Terms of Audit Engagements - April 2006 | F2006L01364 | ASA 210 - Agreeing the Terms of Audit Engagements - October 2009 | F2009L04078 |
| 6. | ASA 220 - Quality Control for Audits of Historical Financial Information - April 2006 | F2006L01365 | ASA 220 - Quality Control for an Audit of a Financial Report and Other Historical Financial Information - October 2009 | F2009L04066 |
| 7. | ASA 230 - Audit Documentation - April 2006 | F2006L01366 | ASA 230 - Audit Documentation - October 2009 | F2009L04074 |
| 8. | ASA 240 - The Auditor’s Responsibility to Consider Fraud in an Audit of a Financial Report - April 2006 | F2006L01368 | ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009 | F2009L04075 |
| 9. | ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report - April 2006 | F2006L01369 | ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report - October 2009 | F2009L04105 |
| 10. | ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report - October 2009 | F2009L04105 | Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report | F2017L01172 |
| 11. | ASA 260 - Communication of Audit Matters with Those Charged With Governance - April 2006 | F2006L01370 | ASA 260 - Communication with Those Charged with Governance - October 2009 | F2009L04067 |
| 12. | ASA 260 - Communication with Those Charged with Governance - October 2009 | F2009L04067 | ASA 260 - Communication With Those Charged With Governance - December 2015 | F2015L02036 |
| 13. | ASA 300 - Planning an Audit of a Financial Report - April 2006 | F2006L01371 | ASA 300 - Planning an Audit of a Financial Report - October 2009 | F2009L04077 |
| 14. | ASA 315 - Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement - April 2006 | F2006L01372 | ASA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment - October 2009 | F2009L04079 |
| 15. | ASA 320 - Materiality and Audit Adjustments - April 2006 | F2006L01375 | ASA 320 - Materiality in Planning and Performing an Audit - October 2009 | F2009L04080 |
| 16. | ASA 330 - The Auditor’s Procedures in Response to Assessed Risks - April 2006 | F2006L01378 | ASA 330 - The Auditor’s Responses to Assessed Risks - October 2009 | F2009L04081 |
| 17. | ASA 402 - Audit Considerations Relating to Entities Using Service Organisations - April 2006 | F2006L01379 | ASA 402 - Audit Considerations Relating to an Entity Using a Service Organisation - October 2009 | F2009L04082 |
| 18. | ASA 500 - Audit Evidence - April 2006 | F2006L01380 | ASA 500 - Audit Evidence - October 2009 | F2009L04084 |
| 19. | ASA 501 - Existence and Valuation of Inventory - April 2006 | F2006L01381 | ASA 501 - Audit Evidence - Specific Considerations for Inventory and Segment Information - October 2009 | F2009L04085 |
| 20. | ASA 505 - External Confirmations - April 2006 | F2006L01382 | ASA 505 - External Confirmations - October 2009 | F2009L04088 |
| 21. | ASA 508 - Enquiry Regarding Litigation and Claims - April 2006 | F2006L01384 | ASA 502 - Audit Evidence - Specific Considerations for Litigation and Claims - October 2009 | F2009L04086 |
| 22. | ASA 510 - Initial Engagements - Opening Balances - April 2006 | F2006L01385 | ASA 510 - Initial Audit Engagements - Opening Balances - October 2009 | F2009L04089 |
| 23. | ASA 520 - Analytical Procedures - April 2006 | F2006L01387 | ASA 520 - Analytical Procedures - October 2009 | F2009L04090 |
| 24. | ASA 530 - Audit Sampling and Other Means of Testing - April 2006 | F2006L01389 | ASA 530 - Audit Sampling - October 2009 | F2009L04091 |
| 25. | ASA 540 - Audit of Accounting Estimates - April 2006 | F2006L01390 | ASA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - October 2009 | F2009L04092 |
| 26. | ASA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - October 2009 | F2009L04092 | Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures | F2019L00014 |
| 27. | ASA 545 - Auditing Fair Value Measurements and Disclosures - April 2006 | F2006L01395 | ASA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - October 2009 | F2009L04092 |
| 28. | ASA 550 - Related Parties - October 2006 | F2006L03392 | ASA 550 - Related Parties - October 2009 | F2009L04093 |
| 29. | ASA 560 - Subsequent Events - April 2006 | F2006L01396 | ASA 560 - Subsequent Events - October 2009 | F2009L04094 |
| 30. | ASA 570 - Going Concern - April 2006 | F2006L01397 | ASA 570 - Going Concern - October 2009 | F2009L04095 |
| 31. | ASA 570 - Going Concern - October 2009 | F2009L04095 | ASA 570 - Going Concern - December 2015 | F2015L02015 |
| 32. | ASA 580 - Management Representations - April 2006 | F2006L01398 | ASA 580 - Written Representations - October 2009 | F2009L04096 |
| 33. | ASA 600 - Using the Work of Another Auditor - April 2006 | F2006L01399 | ASA 600 - Special Considerations – Audits of a Group Financial Report (Including the Work of Component Auditors) - October 2009 | F2009L04097 |
| 34. | ASA 610 - Considering the Work of Internal Audit - April 2006 | F2006L01400 | ASA 610 - Using the Work of Internal Auditors - October 2009 | F2009L04098 |
| 35. | ASA 610 - Using the Work of Internal Auditors - October 2009 | F2009L04098 | ASA 610 - Using the Work of Internal Auditors - November 2013 | F2013L01938 |
| 36. | ASA 620 – Using the Work of an Expert – April 2006 | F2006L01401 | ASA 620 – Using the Work of an Auditor’s Expert - October 2009 | F2009L04099 |
| 37. | ASA 700 - The Auditor’s Report on a General Purpose Financial Report - April 2006 | F2006L01402 | ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009 | F2009L04100 |
| 38. | ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009 | F2009L04100 | ASA 700 - Forming an Opinion and Reporting on a Financial Report - December 2015 | F2015L02013 |
| 39. | ASA 701 - Modifications to the Auditor’s Report - April 2006 | F2006L01403 | ASA 705 - Modifications to the Opinion in the Independent Auditor’s Report - October 2009 | F2009L04101 |
| 40. | ASA 705 - Modifications to the Opinion in the Independent Auditor’s Report - October 2009 | F2009L04101 | ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - December 2015 | F2015L02017 |
| 41. | ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report - October 2009 | F2009L04102 | ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report - December 2015 | F2015L02037 |
| 42. | ASA 710 - Comparatives - April 2006 | F2006L01404 | ASA 710 - Comparative Information - Corresponding Figures and Comparative Financial Reports - October 2009 | F2009L04103 |
| 43. | ASA 720 - Other Information in Documents Containing Audited Financial Reports - April 2006 | F2006L01405 | ASA 720 - The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report - October 2009 | F2009L04104 |
| 44. | ASA 720 - The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report - October 2009 | F2009L04104 | ASA 720 - The Auditor's Responsibilities Relating to Other Information - December 2015 | F2015L02027 |
| 45. | ASA 800 - The Auditor’s Report on Special Purpose Audit Engagements - April 2006 | F2006L01406 | ASA 800 - Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - October 2009 | F2009L04106 |
| 46. | ASA 800 - Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - October 2009 | F2009L04106 | ASA 800 - Special Considerations–Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - July 2016 | F2016L01268 |
| 47. | ASRE 2410 - Review of an Interim Financial Report Performed by the Independent Auditor of the Entity - April 2006 | F2006L01407 | ASRE 2410 - Review of a Financial Report Performed by the Independent Auditor of the Entity - October 2009 | F2009L04107 |
| 48. | ASRE 2410 - Review of a Financial Report Performed by the Independent Auditor of the Entity - October 2009 | F2009L04107 | Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020) | F2020L00909 |