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Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards
Amendments to Auditing StandardsAmendments to Auditing Standards
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Amendments to Auditing Standards
- This Standard uses underlining, striking out and other typographical material to identify some of the amendments to a Standard, in order to make the amendments more understandable. However, the amendments made by this Standard do not include that underlining, striking out or other typographical material. Amended paragraphs are shown with deleted text struck through and new text underlined. Ellipses (…) are used to help provide the context within which amendments are made and also to indicate text that is not amended.