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AUASB 2025-7 Amendments to AUASB Standards
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Application
- This Standard applies:
- as outlined in paragraphs Aus 0.1 and Aus 0.2 of Australian Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements (ASSA 5000); and
- as outlined in paragraph 1 of Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (ASA 102).