Federal Register of Legislation - Australian Government

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ASA 101 Standards/Accounting & Auditing as made
These Auditing Standards provide information in order to understand, interpret and apply the Australian Auditing Standards that are operative for engagements with financial reporting periods commencing on or after 1 January 2010; and for firms required to establish systems of quality control by 1 January 2010.
Administered by: Treasury
General Comments: This Auditing Standard supersedes interpretive information contained in ASA 100 - Preamble to AUASB Standards - April 2006 to the extent that ASA 100 applies to the Australian Auditing Standards.
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 09 Nov 2009
Tabling HistoryDate
Tabled HR16-Nov-2009
Tabled Senate16-Nov-2009
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001