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ASA 450 - Evaluation of Misstatements Identified during the Audit - October 2009
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ASA 450 - Evaluation of Misstatements Identified during the Audit - October 2009
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Auditing Standard ASA 450 Evaluation of Misstatements Identified during the Audit (as amended to 30 May 2017) is set out in paragraphs Aus 0.1 to A30.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to Australian Auditing Standards, which sets out the intentions of the AUASB on how the Australian Auditing Standards, operative for financial reporting periods commencing on or after 1 January 2010, 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.