Australian Government
Auditing and Assurance Standards Board
| Additional Materials | Title |
| Explanatory Guide | ED 01/18: Proposed ASA 315 Identifying and Assessing the Risks of Material Misstatement, ED 02/18: Proposed ASA 2018-1 Amendments to Australian Auditing Standards, ED 03/18: Proposed ASA 540 Auditing Accounting Estimates and Related Disclosures, ED 04/18: Proposed ASA 2018-2 Amendments to Australian Auditing Standards |
| Explanatory Memorandum | ED 01/18: Proposed ASA 315 Identifying and Assessing the Risks of Material Misstatement, ED 02/18: Proposed ASA 2018-1 Amendments to Australian Auditing Standards |
| Explanatory Memorandum | ED 03/18: Proposed ASA 540 Auditing Accounting Estimates and Related Disclosures, ED 04/18: Proposed ASA 2018-2 Amendments to Australian Auditing Standards |