CONTENTS

PREFACE

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application........................................................1‑2

Operative Date..............................................................3

Introduction

Scope of this Auditing Standard..................................................4

Objective..................................................................5

Definition..................................................................6

Amendments to Auditing Standards

Amendments to ASA 200..............................................7‑10

Amendments to ASA 230.............................................11‑13

Amendments to ASA 240.............................................14‑17

Amendments to ASA 260.............................................18‑24

Amendments to ASA 500.............................................25‑49

Amendments to ASA 505.............................................50‑52

Amendments to ASA 520......................................................53

Amendments to ASA 580.............................................54‑55

Amendments to ASA 700.............................................56‑59

Amendments to ASA 701.............................................60‑63