ASA 102 - Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements - October 2009
Compliance with Relevant Ethical RequireCompliance with Relevant Ethical Requirements (Ref: Para. A1‑A7)
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Compliance with Relevant Ethical Requirements (Ref: Para. A1‑A7)
The auditor, assurance practitioner, engagement quality control reviewer, and firm shall comply with relevant ethical requirements, including those pertaining to independence, when performing audits, reviews and other assurance engagements.