Federal Register of Legislation - Australian Government

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ASA 102 Standards/Accounting & Auditing as amended, taking into account amendments up to ASA 2011-1 - Amendments to Australian Auditing Standards - June 2011
These Auditing Standards provide for the objective of the auditor, assurance practitioner, engagement quality control reviewer and firm to comply with relevant ethical requirements, including those pertaining to independence, relating to audits, reviews and other assurance engagements.
Administered by: Treasury
Registered 03 Aug 2011
Start Date 01 Jul 2011
End Date 30 Jun 2013
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001