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ASA 101 - Preamble to Australian Auditing Standards - October 2009
Conformity with International Standards Conformity with International Standards on Auditing
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Conformity with International Standards on Auditing
This Auditing Standard relates to the Australian legislative environment and accordingly there is no equivalent International Standard on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard-setting board of the International Federation of Accountants (IFAC).
Compliance with this Auditing Standard enables compliance with the ISAs.