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.
This Auditing Standard has been made for Australian legislative purposes and accordingly there is no equivalent International Standard on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
Where relevant, the AUASB has aligned the wording of this Auditing Standard with the IAASB’s Preface to the International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements.