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ASA 101 - Preamble to Australian Auditing Standards - October 2009
Compliance with RequirementsCompliance with Requirements
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Compliance with Requirements
- When, in the circumstances of the audit, a requirement is not relevant due to the conditions described in ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, the auditor is not required to document the reason(s) why the requirement is not relevant. (Ref: Para. A2)
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