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

In force

Administered by

This item is authorised by the following titles:

Latest version

F2023C01130 (C02)

14 December 2023

Details

Title ID

F2020L00234

Registered

14 December 2023

Effective

14 December 2023

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.