Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
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CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application.................................................................1
Operative Date..............................................................2
Scope of this Auditing Standard...............................................3-4
Standards issued by the AUASB..............................................5-11
Authority of the Paragraphs in AUASB Standards...............................12-14
Explanatory Material.....................................................A1-A55