Federal Register of Legislation - Australian Government

Primary content

ASA 510 Standards/Accounting & Auditing as made
These Auditing Standards establish requirements and provide application and other explanatory material to auditors regarding their responsibilities relating to opening balances in an initial audit engagement.
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
F2009L04089 : Authoritative PDF Document : 0.3MB Primary Document Icon F2009L04089 : ZIP Document : 0.1MB
25 pages

Explanatory Statement
F2009L04089ES : PDF Document : 45KB Primary Document Icon F2009L04089ES : ZIP Document : 0.8MB
7 pages

Supporting Material
F2009L04089SMN01 : PDF Document : 0.2MB Primary Document Icon F2009L04089SMN01 : ZIP Document : 0.1MB
36 pages