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ASA 220 - Quality Control for an Audit of a Financial Report and Other Historical Financial Information - October 2009
ObjectiveObjective
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Objective
- The objective of the auditor is to implement quality control procedures at the engagement level that provide the auditor with reasonable assurance that:
- The audit complies with Australian Auditing Standards, relevant ethical requirements, and applicable legal and regulatory requirements; and
- The auditor’s report issued is appropriate in the circumstances.