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ASA 502 - Audit Evidence - Specific Considerations for Litigation and Claims - October 2009
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Scope of this Auditing Standard
- This Auditing Standard deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ASA 330,[1] ASA 500[2] and other relevant Australian Auditing Standards, with respect to litigation and claims involving the entity in an audit of a financial report.