ASA 102 - Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements - October 2009
AUTHORITY STATEMENTAUTHORITY STATEMENT
Start here
Get a plain-English read of AUTHORITY STATEMENT
Turn the raw legal text into a practical explanation grounded in ASA 102 - Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements - October 2009.
AUTHORITY STATEMENT
Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (as amended to 1 July 2013) is set out in paragraphs 1 to A7.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to Australian Auditing Standards, which sets out the intentions of the AUASB on how the Australian Auditing Standards, operative for financial reporting periods commencing on or after 1 January 2010, are to be understood, interpreted and applied.