Section Table of Amendments - ASA 320 - Materiality in Planning and Performing an Audit - October 2009 - Table of Amendments

Table of Amendments

Paragraph affected	How affected	By … [paragraph]
Title Page	Amended	ASA 2011-1 [31]
6	Amended	ASA 2015-1 [101]
Footnotes 3 and 4	Addition	ASA 2015-1 [102]
Aus A1.1 and related footnote *	Deleted	ASA 2015-1 [103]
Heading after paragraph A1	Addition	ASA 2015-1 [104]
A2	Addition	ASA 2015-1 [105 and 107]
Footnote 13	Addition	ASA 2015-1 [106]
A11	Amended	ASA 2015-1 [108]
Aus A10.1 and related footnote *	Deleted	ASA 2015-1 [109]
Footnote 3	Amended	ASA 2020-1 [67]
Footnote 13	Amended	ASA 2020-1 [68]
9	Amended	ASA 2022-1 [30]
A13	Amended	ASA 2022-1 [31]

AUTHORITY STATEMENT

Auditing Standard ASA 320 Materiality in Planning and Performing an Audit (as amended to 27 April 2022) is set out in paragraphs Aus 0.1 to A14.

This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.

Conformity with International Standards on Auditing

This Auditing Standard conforms with International Standard on Auditing ISA 320 Materiality in Planning and Performing an Audit issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).

Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix “Aus”.

Compliance with this Auditing Standard enables compliance with ISA 320.

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AUTHORITY STATEMENT

Conformity with International Standards on Auditing