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AUASB 2025-8 Amendments to AUASB Standards
Amendments to ASA 101Amendments to ASA 101
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Amendments to ASA 101
- The following paragraph 14 is inserted following existing paragraph 13:
The term “enquire” or “enquiries” in a provision of an AUASB Standard has the same meaning as the term “inquire” or “inquiries” (as applicable) in the corresponding provision of any equivalent standard issued by the IAASB.