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 This Standard is superseded by ASA 101 - Preamble to Australian Auditing Standards - October 2009.
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Access downloadable documents for version effective 11 May 2006 - 07 July 2020
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 This Standard is superseded by ASA 101 - Preamble to Australian Auditing Standards - October 2009.