Federal Register of Legislation - Australian Government

Primary content

ASA 402 Standards/Accounting & Auditing as made
These Auditing Standards establish requirements and provide application and other explanatory material to user auditors regarding their responsibility to obtain sufficient appropriate audit evidence when a user entity uses the services of one or more service organisations.
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
F2009L04082 : Authoritative PDF Document : 0.4MB Primary Document Icon F2009L04082 : ZIP Document : 0.1MB
35 pages

Explanatory Statement
F2009L04082ES : PDF Document : 55KB Primary Document Icon F2009L04082ES : ZIP Document : 87KB
7 pages

Supporting Material
F2009L04082SMN01 : PDF Document : 0.2MB Primary Document Icon F2009L04082SMN01 : ZIP Document : 0.1MB
36 pages