Federal Register of Legislation - Australian Government

Primary content

ASA 402 Standards/Accounting & Auditing as amended, taking into account amendments up to ASA 2011-1 - Amendments to Australian Auditing Standards - June 2011
These Auditing Standards establish requirements and provide application and other explanatory material to user auditors regarding their responsibility to obtain sufficient appropriate audit evidence when a user entity uses the services of one or more service organisations.
Administered by: Treasury
Registered 03 Aug 2011
Start Date 01 Jul 2011
End Date 14 Nov 2013
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001