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Auditing Standard ASA 101 Preamble to AUASB Standards (January 2025)
Scope of this Auditing StandardScope of this Auditing Standard
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Scope of this Auditing Standard
- This Auditing Standard sets out how AUASB Standards are to be understood, interpreted and applied.
- AUASB Standards are to be read and applied in conjunction with this Auditing Standard. (Ref: Para. A1-A2)