CTHRepealedLegislation
Auditing Standard ASA 101 Preamble to AUASB Standards
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Auditing Standard ASA 101 Preamble to AUASB Standards
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Turn the raw legal text into a practical explanation grounded in Auditing Standard ASA 101 Preamble to AUASB Standards.
A1. This Auditing Standard forms an important part of the legal and regulatory framework of AUASB Standards. AUASB Standards are to be read in conjunction with this Auditing Standard.
A2. All AUASB Standards contain an “Authority Statement”. The purposes of the Authority Statement are to:
(a) link the issuance of each individual AUASB Standard to the mandating legislation;
(b) identify the paragraphs that comprise the AUASB Standard; and
(c) set out the requirement to read the AUASB Standard in conjunction with this Auditing Standard.