Auditing Standard ASA 530 Audit SamplingAuditing Standard ASA 530 Audit Sampling (as Amended)

Auditing Standard ASA 530 Audit Sampling (as Amended)

This compilation takes into account amendments made up to and including 3 March 2020 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 530 (October 2009) as amended by another Auditing Standard which is listed in the Table below.