Federal Register of Legislation - Australian Government

Primary content

ASA 320
Notation: This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Date of Repeal 26 Nov 2020
Repealed by AUASB Repeal of Superseded Auditing Standards 2020

    Displayed here is a link to the Principal item and item(s) that amend the Principal.