---
title: "ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009"
slug: "asa-200-overall-objectives-of-the-independent-auditor-and-the-conduct-of-an-audit-in-accordance-with"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "in force"
canonical_url: "https://zoelaw.ai/legislation/asa-200-overall-objectives-of-the-independent-auditor-and-the-conduct-of-an-audit-in-accordance-with"
date_modified: "2026-04-02"
source_text_available: false
---

# ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/asa-200-overall-objectives-of-the-independent-auditor-and-the-conduct-of-an-audit-in-accordance-with