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Auditing Standard ASA 101 Preamble to AUASB Standards
AUTHORITY STATEMENTAUTHORITY STATEMENT
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AUTHORITY STATEMENT
Auditing Standard ASA 101 Preamble to AUASB Standards (as amended to 5 November 2021) is set out in paragraphs 1 to A55.
This Preamble is to be read in conjunction with AUASB Standards.