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Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures

In force
Administered by
  • Department of the Treasury

This item is authorised by the following titles:

Superseded version
F2021C01243 (C01)14 December 2021 - 13 December 2022

Downloads

Access downloadable documents for version effective 14 December 2021 - 13 December 2022