Federal Register of Legislation - Australian Government

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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
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001