CTHIn ForceLegislation
ASA 502 - Audit Evidence - Specific Considerations for Litigation and Claims - October 2009
Auditing Standard ASA 502 Audit EvidenceAuditing Standard ASA 502 Audit Evidence ─ Specific Considerations for Litigation and Claims (as Amended)
Start here
Get a plain-English read of Auditing Standard ASA 502 Audit Evidence
Turn the raw legal text into a practical explanation grounded in ASA 502 - Audit Evidence - Specific Considerations for Litigation and Claims - October 2009.
Auditing Standard ASA 502 Audit Evidence ─ Specific Considerations for Litigation and Claims (as Amended)
This compilation takes into account amendments made up to and including 5 November 2021 and was prepared on 10 November 2021 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 502 (October 2009) as amended by other Auditing Standards which are listed in the Table below.