Federal Register of Legislation - Australian Government

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ASA 240
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 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
Latest
14/Dec/2021F2021C01261714/Dec/2021  Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards
Authoritative version ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
Superseded
28/Jul/2020F2020C00649608/Jul/202013/Dec/2021 Auditing Standard ASA 2020-2 Amendments to Australian Auditing Standards made under Section 336 of the Corporations Act 2001
Authoritative version ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
Superseded
31/Jan/2019F2019C00105504/Jan/201907/Jul/2020 Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards
Authoritative version ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
Superseded
22/Sep/2017F2017C00910414/Sep/201703/Jan/2019 Auditing Standard ASA 2017-2 Amendments to Australian Auditing Standards
Authoritative version ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
Superseded
07/Jan/2016F2016C00026 17/Dec/201513/Sep/2017 ASA 2015-1 - Amendments to Australian Auditing Standards - December 2015
Authoritative version ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
Superseded
02/Dec/2013F2013C00961 15/Nov/201316/Dec/2015 ASA 2013-2 - Amendments to Australian Auditing Standards - November 2013
Authoritative version ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009
Superseded
04/Aug/2011F2011C00631 01/Jul/201114/Nov/2013 ASA 2011-1 - Amendments to Australian Auditing Standards - June 2011