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Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards
Amendments to ASA 700Amendments to ASA 700
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Amendments to ASA 700
- Existing footnote 35 in paragraph A47 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 412(c).