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Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement

In force
Administered by
  • Department of the Treasury

This item is authorised by the following titles:

Superseded version
F2020L0023406 March 2020 - 13 December 2022

Details

Title ID
F2020L00234
Registered
06 March 2020
Effective
06 March 2020 - 13 December 2022
Type
Principal

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

Sunsetting

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:

Tabling

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

House of Representatives

  • Legislative Instrument
    23 March 2020
  • Explanatory Statement
    23 March 2020

Senate

  • Legislative Instrument
    23 March 2020
  • Explanatory Statement
    23 March 2020