Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures

In force

Administered by

This item is authorised by the following titles:

Latest version

F2022C01152 (C02)

14 December 2022

Details

Title ID

F2019L00014

Registered

14 December 2022

Effective

14 December 2022

Type

Principal

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

This title is exempt from sunsetting by:

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.