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Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
Auditing Standard ASA 101 Preamble to AUAuditing Standard ASA 101 Preamble to AUASB Standards (as Amended)
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Auditing Standard ASA 101 Preamble to AUASB Standards (as Amended)
This compilation takes into account amendments made up to and including 12 November 2025 and was prepared on 2 December 2025 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 101 (January 2025) as amended by another Auditing Standard which is listed in the Table below.