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ASA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards - October 2009
Professional ScepticismProfessional Scepticism
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Professional Scepticism
- The auditor shall plan and perform an audit with professional scepticism recognising that circumstances may exist that cause the financial report to be materially misstated. (Ref: Para. A21‑A25)