CTHRepealedLegislation
ASA 100 - Preamble to AUASB Standards - April 2006
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Type of Entity
- AUASB Standards are:
- neutral with respect to the audited or reviewed entity’s sector and size; and
- intended to be applied, as appropriate, to all audit, review, assurance and related service engagements conducted by an external firm in both the public and private sectors.
- If necessary, entity sector and size considerations are included, and identified, in the body of the relevant AUASB Standard.
- AUASB Standards do not take into account any specific circumstances affecting entities that are subject to audit or review.