Federal Register of Legislation - Australian Government

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ASA 200
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18

    Displayed here are links to compilations of the Principal, the most current at the top of the list.

Compilations
TitleRegisteredRegisterIdComp No.Start DateEnd DateIncorporating Amendments Up To
Authoritative version ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
Latest
14/Dec/2021F2021C01257614/Dec/2021  Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards
Authoritative version ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
Superseded
22/Sep/2021F2021C00958518/Sep/202113/Dec/2021 Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards
Authoritative version ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
Superseded
28/Jul/2020F2020C00644408/Jul/202017/Sep/2021 Auditing Standard ASA 2020-2 Amendments to Australian Auditing Standards made under Section 336 of the Corporations Act 2001
Authoritative version ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
Superseded
31/Jan/2019F2019C00102304/Jan/201907/Jul/2020 Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards
Authoritative version ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
Superseded
07/Jan/2016F2016C00022 17/Dec/201503/Jan/2019 ASA 2015-1 - Amendments to Australian Auditing Standards - December 2015
Authoritative version ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
Superseded
02/Dec/2013F2013C00956 15/Nov/201316/Dec/2015 ASA 2013-2 - Amendments to Australian Auditing Standards - November 2013