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Auditing Standard ASA 2021-3 Amendments to Australian Auditing Standards
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Objective
- The objective of this Auditing Standard is to make amendments to the following Auditing Standards:
(a) ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Issued October 2009 and amended to June 2020)
(b) ASA 700 Forming an Opinion and Reporting on a Financial Report (Issued December 2015 and amended to June 2020)