Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards
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CONTENTS
PREFACE
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application...............................................................1-2
Operative Date..............................................................3
Introduction
Scope of this Auditing Standard..................................................4
Objective..................................................................5
Definition..................................................................6
Amendments to Auditing Standards..............................................7
Amendments to ASA 200.......................................................8
Amendments to ASA 700.......................................................9-15