ASA 100 has been withdrawn from the Federal Register of Legislation and is only available in PDF version.
ASA 100
Preamble to AUASB Standards
Australian Auditing Standards
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Approval Date: 30 June 2020
Operative Date This Australian Auditing Standards is operative for financial reporting periods beginning on or after 1 July 2006 that end on or after 15 July 2020
Download PDF Version
Approval Date: 30 June 2020