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Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures
In force
Administered by
Department of the Treasury
This item is authorised by the following titles:
Corporations Act 2001
Australian Securities and Investments Commission Act 2001
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F2022C01152 C02
14 December 2022
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AUASB 2025-6 Amendments to Australian Auditing Standards
F2025L01261
AUASB 2025-6
Registered:
22/10/2025
Title type:
Li
N/A
Amended
Uncommenced
In force
IF
Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards
F2020L00252
Registered:
13/03/2020
Title type:
Li
N/A
Amended
Commenced
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IF
Auditing Standard ASA 2021-1 Amendments to Australian Auditing Standards
F2021L00403
Registered:
01/04/2021
Title type:
Li
N/A
Amended
Commenced
In force
IF
Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards
F2021L01525
Registered:
08/11/2021
Title type:
Li
N/A
Amended
Commenced
In force
IF
Auditing Standard ASA 2025-4 Amendments to Australian Auditing Standards
F2025L00589
ASA 2025-4
Registered:
22/05/2025
Title type:
Li
N/A
Amended
Uncommenced
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