Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

ASA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment - October 2009

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2009L0407912 November 2009 - 30 June 2011

Details

Title ID
F2009L04079
Collection
Legislative instrument
Series
ASA 315
Type
Principal | As Made
Registered
12 November 2009
Effective
12 November 2009 - 30 June 2011

Any available explanatory material for this instrument can be found on the Downloads tab

Sunsetting

Most legislative instruments will sunset 10 years after registration under Chapter 3, Part 4 of the Legislation Act 2003.

This title is exempt from sunsetting by:

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is subject to disallowance under:

House of Representatives

  • Legislative Instrument
    16 November 2009

Senate

  • Legislative Instrument
    16 November 2009