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ASA 501 - Audit Evidence - Specific Considerations for Inventory and Segment Information - October 2009
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# CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date.........................................................Aus 0.3
Introduction
Scope of this Auditing Standard..................................................1
Effective Date...............................................................2
Objective..................................................................3
Requirements
Inventory.................................................................4-8
Litigation and Claims........................................................9-12
Segment Information.........................................................13
Application and Other Explanatory Material
Inventory..............................................................A1-A16
Litigation and Claims....................................................A17-A25
Segment Information....................................................A26-A27