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ASA 220 - Quality Control for an Audit of a Financial Report and Other Historical Financial Information - October 2009
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Scope of this Auditing Standard
- This Auditing Standard deals with the specific responsibilities of the auditor regarding quality control procedures for the audit of a financial report and other historical financial information. It also addresses, where applicable, the responsibilities of the engagement quality control reviewer. This Auditing Standard is to be read in conjunction with relevant ethical requirements.