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Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
AUTHORITY STATEMENTAUTHORITY STATEMENT
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AUTHORITY STATEMENT
Auditing Standard ASA 101 Preamble to AUASB Standards (as amended to 12 November 2025) is set out in paragraphs 1 to A55.
The Auditing and Assurance Standards Board (AUASB) makes this Auditing Standard pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001.