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ASA 101 - Preamble to Australian Auditing Standards - October 2009
AUTHORITY STATEMENTAUTHORITY STATEMENT
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AUTHORITY STATEMENT
Auditing Standard ASA 101 Preamble to Australian Auditing Standards (as amended at 27 June 2011) is set out in paragraphs
1 to A2.
This Auditing Standard is to be read in conjunction with the Australian Auditing Standards, operative on and after 1 January 2010.