Maintenance is scheduled between 9pm - midnight AEST, Saturday 7 February 2026 and the site may be unavailable or slow during this time.
This item is authorised by the following title:
This instrument has been replaced by the ASA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2025.
This instrument has been replaced by the ASA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2025.