Federal Register of Legislation - Australian Government

Primary content

ASA 450 Standards/Accounting & Auditing as made
This Auditing Standard establishes requirements and provides application and other explanatory material to auditors regarding the auditor’s responsibility to evaluate the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial report.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 11 Nov 2009
Tabling HistoryDate
Tabled HR16-Nov-2009
Tabled Senate16-Nov-2009
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Legislative Instrument
F2009L04083 : Authoritative PDF Document : 0.3MB Primary Document Icon F2009L04083 : ZIP Document : 98KB
20 pages

Explanatory Statement
F2009L04083ES : PDF Document : 48KB Primary Document Icon F2009L04083ES : ZIP Document : 0.8MB
8 pages

Supporting Material
F2009L04083SMN01 : PDF Document : 0.2MB Primary Document Icon F2009L04083SMN01 : ZIP Document : 0.1MB
36 pages