Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Scheduled Maintenance - Tuesday 30 December 2025 from 8pm AEST

Maintenance is scheduled between 8.00 - 11.30 pm AEST, Tuesday 30 December 2025 and the site may be unavailable or slow during this time.

ASA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment - October 2009

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2016C0002817 December 2015

Legislation text

Table of contents