CTHIn ForceLegislation
ASA 450 - Evaluation of Misstatements Identified during the Audit - October 2009
Auditing Standard ASA 450 Evaluation of Auditing Standard ASA 450 Evaluation of Misstatements Identified during the Audit (as Amended)
Start here
Get a plain-English read of Auditing Standard ASA 450 Evaluation of
Turn the raw legal text into a practical explanation grounded in ASA 450 - Evaluation of Misstatements Identified during the Audit - October 2009.
Auditing Standard ASA 450 Evaluation of Misstatements Identified during the Audit (as Amended)
This compilation takes into account amendments made up to and including 30 May 2017 and was prepared on 30 May 2017 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 450 (October 2009) as amended by another Auditing Standard which is listed in the Table below.