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ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
Table of StandardsTable of Standards
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 200 | 27 October 2009 | Financial reporting periods commencing on or after 1 January 2010 |
| ASA 2013‑2 | 11 November 2013 | Financial reporting periods commencing on or after 1 January 2014 |
| ASA 2015‑1 | 1 December 2015 | Financial reporting periods ending on or after 15 December 2016 |
| ASA 2018-1 | 5 December 2018 | Financial reporting periods commencing on or after 15 December 2019, with early adoption permitted[*] |
| ASA 2020-2 | 30 June 2020 | Financial reporting periods ending on or after 15 July 2020 |
| ASA 2021-3 | 7 September 2021 | Financial reporting periods commencing on or after 1 October 2021 |
| ASA 2020-1 | 3 March 2020 | Financial reporting periods commencing on or after 15 December 2021[#] |
| ASA 2021-5 | 5 November 2021 | Financial reporting periods commencing on or after 15 December 2021 |
| ASA 2021-1 | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
| AUASB 2025-8 | 12 November 2025 | Financial reporting periods commencing on or after 1 July 2025 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 200 | F2009L04064 | 10 November 2009 | 11 November 2009 |
| ASA 2013-2 | F2013L01939 | 14 November 2013 | 15 November 2013 |
| ASA 2015-1 | F2015L02032 | 16 December 2015 | 17 December 2015 |
| ASA 2018-1 | F2019L00016 | 3 January 2019 | 4 January 2019 |
| ASA 2020-2 | F2020L00885 |