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Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards
Amendments to ASA 520Amendments to ASA 520
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Amendments to ASA 520
- Existing footnote 1 in paragraph 1 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 614(b).
- Existing footnote 10 in paragraph A18 is amended to read as follows:
See ASA 315, paragraph 3137.