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Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards
Amendments to ASA 505Amendments to ASA 505
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Amendments to ASA 505
- Existing footnote 14 in paragraph A9 is amended to read as follows:
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, paragraph 3137.
- Existing footnote 18 in paragraph A17 is amended to read as follows:
See ASA 315, paragraph 3137.
- Existing footnote 20 in paragraph A19 is amended to read as follows:
See ASA 315, paragraph 3137.