CTHRepealedLegislation
ASA 320 - Materiality and Audit Adjustments - April 2006
ApplicationApplication
Start here
Get a plain-English read of Application
Turn the raw legal text into a practical explanation grounded in ASA 320 - Materiality and Audit Adjustments - April 2006.
Application
1 This Auditing Standard applies to:
(a) an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with Part 2M.3 of the Corporations Act 2001; and
(b) an audit of a financial report for any other purpose.
2 This Auditing Standard also applies, as appropriate, to an audit of other financial information.