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Auditing Standard ASA 101 Preamble to AUASB Standards
Mandatory Components (Ref: Para. A28-A44Mandatory Components (Ref: Para. A28-A44, A55)
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Mandatory Components (Ref: Para. A28-A44, A55)
- The assurance practitioner shall apply the mandatory components of AUASB Standards relevant to the engagement. The mandatory components are included in each AUASB Standard under the headings listed below:
(a) Application. (Ref: Para. A28-A32)
(b) Operative Date. (Ref: Para. A33-A35)
(c) Objective(s). (Ref: Para. A36)
(d) Definition(s). (Ref: Para. A37)
(e) Requirements. (Ref: Para. A38-A44)