Federal Register of Legislation - Australian Government

Primary content

ASA 320 Standards/Accounting & Auditing as made
Auditing Standard ASA 320 establishes mandatory requirements and provides explanatory guidance on materiality and its relationship with audit risk.
Administered by: Treasury
General Comments: This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006.
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 12 May 2006
Tabling HistoryDate
Tabled HR22-May-2006
Tabled Senate13-Jun-2006
Date of repeal 26 Nov 2020
Repealed by AUASB Repeal of Superseded Auditing Standards 2020
Help with file formats Help with file formats
Legislative Instrument
F2006L01375 : Authoritative PDF Document : 0.5MB Primary Document Icon F2006L01375 : ZIP Document : 28KB
19 pages

Explanatory Statement
F2006L01375ES : PDF Document : 0.2MB Primary Document Icon F2006L01375ES : ZIP Document : 16KB
6 pages