This item is authorised by the following title:
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006.
Any available explanatory material for this instrument can be found on the Downloads tab
sch 1 (item 8) of the AUASB Repeal of Superseded Auditing Standards 2020
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006.