ASA 320 - Materiality in Planning and Performing an Audit - October 2009 (Cth)

Compiled Auditing Standard ASA 320 (December 2023)

Auditing Standard ASA 320 Materiality in Planning and Performing an Audit

This compilation was prepared on 1 March 2023 taking into account amendments made by ASA 2011‑1, ASA 2015‑1, ASA 2020-1 and ASA 2022-1.

Compilation Number: 4

Compilation Date: 14 December 2023

Prepared by the Auditing and Assurance Standards Board

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This Auditing Standard reproduces substantial parts of the corresponding International Standard on Auditing issued by the International Auditing and Assurance Standards Board (IAASB) and published by the International Federation of Accountants (IFAC), in the manner described in the statement on Conformity with International Standards on Auditing. The AUASB acknowledges that IFAC is the owner of copyright in the International Standard on Auditing incorporated in this Auditing Standard throughout the world.