ASA 502 - Audit Evidence - Specific Considerations for Litigation and Claims - October 2009
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AUTHORITY STATEMENT
Auditing Standard ASA 502 Audit Evidence – Specific Considerations for Litigation and Claims as Amended (as amended to 5 November 2021) is set out in paragraphs Aus 0.1 to Aus A9.3 and [Aus] Appendix 1.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.