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ASA 502 - Audit Evidence - Specific Considerations for Litigation and Claims - October 2009
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 502 [A] | 27 October 2009 | Financial reporting periods commencing on or after 1 January 2010 |
| ASA 2011‑1 [B] | 27 June 2011 | Financial reporting periods commencing on or after 1 July 2011 |
| ASA 2013‑3 [C] | 1 July 2013 | Financial reporting periods commencing on or after 1 July 2013 |
| ASA 2021‑5 [D] | 5 November 2021 | Financial reporting periods commencing on or after 15 December 2021 |
[A] Federal Register of Legislation – registration number F2009L04086, 27 October 2009
[B] Federal Register of Legislation – registration number F2011L01379, 27 June 2011
[C] Federal Register of Legislation – registration number F2013L01326, 1 July 2013
[D] Federal Register of Legislation – registration number F2021L01525, 8 November 2021