Federal Register of Legislation - Australian Government

Primary content

ASA 501 Standards/Accounting & Auditing as made
This Auditing Standard establishes requirements and provides application and other explanatory material to auditors regarding specific considerations by the auditor in obtaining sufficient appropriate audit evidence relating to certain aspects of inventory and segment information in 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 16 Nov 2009
Tabling HistoryDate
Tabled HR18-Nov-2009
Tabled Senate18-Nov-2009
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Legislative Instrument
F2009L04085 : Authoritative PDF Document : 0.3MB Primary Document Icon F2009L04085 : ZIP Document : 0.8MB
17 pages

Explanatory Statement
F2009L04085ES : PDF Document : 55KB Primary Document Icon F2009L04085ES : ZIP Document : 87KB
7 pages

Supporting Material
F2009L04085SMN01 : PDF Document : 0.2MB Primary Document Icon F2009L04085SMN01 : ZIP Document : 0.1MB
36 pages