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Auditing Standard ASA 101 Preamble to AUASB Standards
Operative DateOperative Date
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Operative Date
- This Auditing Standard is operative for:
(a) audits or reviews of financial reports, for financial reporting periods commencing on or after 1 October 2021; and
(b) other assurance or related services engagements commencing on or after 1 October 2021. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details.]
Early adoption of this Auditing Standard is permitted prior to this date.