Federal Register of Legislation - Australian Government

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Standards/Accounting & Auditing as made
This instrument amends the requirements and application and other explanatory material of Auditing Standards ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards and ASA 700 Forming an Opinion and Reporting on a Financial Report. These amendments are consequential and conforming amendments arising from the issuance of the revised ASA 101 Preamble to AUASB Standards.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 17 Sep 2021
Tabling HistoryDate
Tabled HR18-Oct-2021
Tabled Senate18-Oct-2021
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Legislative Instrument
F2021L01294 : Authoritative PDF Document : 0.6MB Primary Document Icon F2021L01294 : ZIP Document : 0.1MB
9 pages

Explanatory Statement
F2021L01294ES : PDF Document : 0.6MB Primary Document Icon F2021L01294ES : ZIP Document : 0.1MB
5 pages