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AUASB 2025-6 Amendments to Australian Auditing Standards
Amendments to ASA 250Amendments to ASA 250
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Amendments to ASA 250
- Existing paragraph A17 is amended to read as follows:
The auditor may become aware of information concerning an instance of non‑compliance with laws and regulations other than as a result of performing the procedures in paragraphs 13–17 (e.g., when the auditor is alerted to non‑compliance by a whistle blowerwhistleblower).