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Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
Authority of the Paragraphs in AUASB StaAuthority of the Paragraphs in AUASB Standards (Ref: Para. A26-A55)
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Authority of the Paragraphs in AUASB Standards (Ref: Para. A26-A55)
Mandatory Components (Ref: Para. A28-A44, A55)
- The assurance practitioner shall apply the mandatory components of AUASB Standards relevant to the engagement. The mandatory components are included in each AUASB Standard under the headings listed below:
- Application. (Ref: Para. A28-A32)
- Operative Date. (Ref: Para. A33-A35)
- Objective(s). (Ref: Para. A36)
- Definition(s). (Ref: Para. A37)
- Requirements. (Ref: Para. A38-A44)