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Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards
Amendments to ASA 200Amendments to ASA 200
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Amendments to ASA 200
- Existing paragraph A56 is amended to read as follows:
The scope, effective date and any specific limitation of the applicability of a specific Auditing Standard is made clear in the Auditing Standard. Unless otherwise stated in the Auditing Standard, the auditor is not permitted to apply an Auditing Standard before the effective date specified therein.