ASA 450 - Evaluation of Misstatements Identified during the Audit - October 2009 (Cth)

Compiled Auditing Standard ASA 450 (May 2017)

Auditing Standard ASA 450 Evaluation of Misstatements Identified during the Audit

This compiled standard applies for financial reporting periods commencing on or after 1 January 2018, with early adoption permitted. It incorporates relevant amendments made up to and including 30 May 2017.

Compilation no. 2

Compilation date: 14 September 2017

Prepared by the Auditing and Assurance Standards Board

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