Federal Register of Legislation - Australian Government

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This page lets you browse for the text of legislative instruments. Each main letter or pair of letters below itis a link to a list of legislative instruments whose titles start with those letters. You can get links to differently arranged lists of legislative instruments using the Sort by drop-down menu.

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Authoritative version
ASA 100 - Preamble to AUASB Standards - April 2006
F2006L01321 • ASA 100 as made • Registered: 11/05/2006
Authoritative version
ASA 101 - Preamble to Australian Auditing Standards - October 2009
F2009L04062 • ASA 101 as made • Registered: 09/11/2009
Authoritative version
ASA 2007-1 - Amendments to Australian Auditing Standards - June 2007
F2007L02046 • ASA 2007-1 as made • Registered: 11/07/2007
Authoritative version
ASA 2008-1 - Amendments To Australian Auditing Standards - August 2008
F2008L03239 • ASA 2008-1 as made • Registered: 02/09/2008
Authoritative version
ASA 2015-1 - Amendments to Australian Auditing Standards - December 2015
F2015L02032 • as made • Registered: 16/12/2015
Authoritative version
ASA 210 - Agreeing the Terms of Audit Engagements - October 2009
F2009L04078 • ASA 210 as made • Registered: 09/11/2009
Authoritative version
ASA 210 - Terms of Audit Engagements - April 2006
F2006L01364 • ASA 210 as made • Registered: 11/05/2006
Authoritative version
ASA 220 - Quality Control for Audits of Historical Financial Information - April 2006
F2006L01365 • ASA 220 as made • Registered: 11/05/2006
Authoritative version
ASA 230 - Audit Documentation - April 2006
F2006L01366 • ASA 230 as made • Registered: 11/05/2006
Authoritative version
ASA 230 - Audit Documentation - October 2009
F2009L04074 • ASA 230 as made • Registered: 09/11/2009
Authoritative version
ASA 260 - Communication of Audit Matters with Those Charged With Governance - April 2006
F2006L01370 • ASA 260 as made • Registered: 11/05/2006
Authoritative version
ASA 260 - Communication With Those Charged With Governance - December 2015
F2015L02036 • ASA 260 as made • Registered: 16/12/2015
Authoritative version
ASA 260 - Communication with Those Charged with Governance - October 2009
F2009L04067 • ASA 260 as made • Registered: 11/11/2009
Authoritative version
ASA 300 - Planning an Audit of a Financial Report - April 2006
F2006L01371 • ASA 300 as made • Registered: 12/05/2006
Authoritative version
ASA 300 - Planning an Audit of a Financial Report - October 2009
F2009L04077 • ASA 300 as made • Registered: 11/11/2009
Authoritative version
ASA 320 - Materiality and Audit Adjustments - April 2006
F2006L01375 • ASA 320 as made • Registered: 12/05/2006
Authoritative version
ASA 320 - Materiality in Planning and Performing an Audit - October 2009
F2009L04080 • ASA 320 as made • Registered: 12/11/2009
Authoritative version
ASA 330 - The Auditor’s Procedures in Response to Assessed Risks - April 2006
F2006L01378 • ASA 330 as made • Registered: 12/05/2006
Authoritative version
ASA 330 - The Auditor’s Responses to Assessed Risks - October 2009
F2009L04081 • ASA 330 as made • Registered: 12/11/2009
Authoritative version
ASA 450 - Evaluation of Misstatements Identified during the Audit - October 2009
F2009L04083 • ASA 450 as made • Registered: 11/11/2009
Authoritative version
ASA 500 - Audit Evidence - April 2006
F2006L01380 • ASA 500 as made • Registered: 12/05/2006
Authoritative version
ASA 500 - Audit Evidence - October 2009
F2009L04084 • ASA 500 as made • Registered: 13/11/2009
Authoritative version
ASA 501 - Existence and Valuation of Inventory - April 2006
F2006L01381 • ASA 501 as made • Registered: 12/05/2006
Authoritative version
ASA 502 - Audit Evidence - Specific Considerations for Litigation and Claims - October 2009
F2009L04086 • ASA 502 as made • Registered: 11/11/2009
Authoritative version
ASA 505 - External Confirmations - April 2006
F2006L01382 • ASA 505 as made • Registered: 12/05/2006
Authoritative version
ASA 505 - External Confirmations - October 2009
F2009L04088 • ASA 505 as made • Registered: 12/11/2009
Authoritative version
ASA 508 - Enquiry Regarding Litigation and Claims - April 2006
F2006L01384 • ASA 508 as made • Registered: 15/05/2006
Authoritative version
ASA 510 - Initial Audit Engagements - Opening Balances - October 2009
F2009L04089 • ASA 510 as made • Registered: 16/11/2009
Authoritative version
ASA 510 - Initial Engagements – Opening Balances - April 2006
F2006L01385 • ASA 510 as made • Registered: 15/05/2006
Authoritative version
ASA 520 - Analytical Procedures - April 2006
F2006L01387 • ASA 520 as made • Registered: 15/05/2006
Authoritative version
ASA 520 - Analytical Procedures - October 2009
F2009L04090 • ASA 520 as made • Registered: 11/11/2009
Authoritative version
ASA 530 - Audit Sampling and Other Means of Testing - April 2006
F2006L01389 • ASA 530 as made • Registered: 15/05/2006
Authoritative version
ASA 530 - Audit Sampling - October 2009
F2009L04091 • ASA 530 as made • Registered: 17/11/2009
Authoritative version
ASA 540 - Audit of Accounting Estimates - April 2006
F2006L01390 • ASA 540 as made • Registered: 16/05/2006
Authoritative version
ASA 545 - Auditing Fair Value Measurements and Disclosures - April 2006
F2006L01395 • ASA 545 as made • Registered: 16/05/2006