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Auditing Standard ASA 2020-1 Amendments to Australian Auditing Standards
Amendments to ASA 800Amendments to ASA 800
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Amendments to ASA 800
- Existing footnote 5 in paragraph 10 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 11(c)19(b).