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
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001