This item is authorised by the following title:
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. This Standard is superseded by ASA 101 - Preamble to Australian Auditing Standards - October 2009.
Australian Government
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. This Standard is superseded by ASA 101 - Preamble to Australian Auditing Standards - October 2009.