Auditing Standard ASA 501 Audit EvidenceAuditing Standard ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information (as Amended)

Auditing Standard ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information (as Amended)

This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 1 March 2023 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 501 (October 2009) as amended by other Auditing Standards which are listed in the Table below.