Federal Register of Legislation - Australian Government

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ASA 500 - Audit Evidence - October 2009

Authoritative Version
  • - F2009L04084
  • In force - Superseded Version
  • View Series
ASA 500 Standards/Accounting & Auditing as made
This Auditing Standard establishes requirements and provides application and other explanatory material to auditors regarding what constitutes audit evidence in an audit of a financial report, and to deal with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 13 Nov 2009
Tabling HistoryDate
Tabled HR17-Nov-2009
Tabled Senate17-Nov-2009
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001