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Auditing Standard ASA 2018-1 Amendments to Australian Auditing Standards
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Application
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This Auditing Standard applies to:
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an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001; and
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an audit of a financial report, or a complete set of financial statements, for any other purpose.
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This Auditing Standard also applies, as appropriate, to an audit of other historical financial information.