ASA 102 - Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| 4(e) | Amended | ASA 2011‑1 [ 9] |
| A1 | Amended | ASA 2011‑1 [10] |
| A1 | Amended | ASA 2013‑3 [ 8] |
[A] Federal Register of Legislative Instruments – registration number F2009L04059,
27 October 2009
[B] Federal Register of Legislative Instruments – registration number F2011L01379,
27 June 2011
[C] Federal Register of Legislative Instruments – registration number F2013L01326,
1 July 2013.
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.
Dated: 1 July 2013