CTHRepealedLegislation
ASA 100 - Preamble to AUASB Standards - April 2006
Authority of the Paragraphs in AUASB StaAuthority of the Paragraphs in AUASB Standards
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Authority of the Paragraphs in AUASB Standards
- AUASB Standards consist of paragraphs that are either:
- mandatory requirements, identified in bold-type (black lettering); or
- explanatory guidance, identified in normal-type (grey lettering).
The paragraphs in AUASB Standards do not have equal authority.