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ASA 101 - Preamble to Australian Auditing Standards - October 2009
Engagements under the Corporations Act 2Engagements under the Corporations Act 2001
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Engagements under the Corporations Act 2001
- The “Application” paragraph in each Auditing Standard that refers to audits or reviews conducted in accordance with the Corporations Act 2001 applies specifically to:
(a) an audit or a review conducted under Part 2M.3 of the Act; and
(b) an audit conducted under Part 7.8 of the Act.