Federal Register of Legislation - Australian Government

Primary content

ASA 320 Standards/Accounting & Auditing as made
These Auditing Standards establish requirements and provide application and other explanatory material to auditors regarding their responsibility to apply the concept of materiality in planning and performing an audit of a financial report.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 12 Nov 2009
Tabling HistoryDate
Tabled HR16-Nov-2009
Tabled Senate16-Nov-2009
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Legislative Instrument
F2009L04080 : Authoritative PDF Document : 0.3MB Primary Document Icon F2009L04080 : ZIP Document : 95KB
17 pages

Explanatory Statement
F2009L04080ES : PDF Document : 55KB Primary Document Icon F2009L04080ES : ZIP Document : 87KB
7 pages

Supporting Material
F2009L04080SMN01 : PDF Document : 0.2MB Primary Document Icon F2009L04080SMN01 : ZIP Document : 0.1MB
36 pages