CTHRepealedLegislation
ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report - October 2009
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Scope of this Auditing Standard
- This Auditing Standard deals with the auditor’s responsibility to consider laws and regulations in an audit of a financial report. This Auditing Standard does not apply to other assurance engagements in which the auditor is specifically engaged to test and report separately on compliance with specific laws or regulations.