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Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards
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Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards
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See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment, paragraphs A129-A130A191-A192.
See ASA 315, paragraph 2528, requires the auditor to identify and assess the risk of material misstatement at the financial statement and assertion level.