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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
Sufficient Appropriate Audit Evidence anSufficient Appropriate Audit Evidence and Audit Risk
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Sufficient Appropriate Audit Evidence and Audit Risk
- To obtain reasonable assurance, the auditor shall obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and thereby enable the auditor to draw reasonable conclusions on which to base the auditor’s opinion. (Ref: Para. A31‑A57)