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Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards
AUTHORITY STATEMENTAUTHORITY STATEMENT
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AUTHORITY STATEMENT
The Auditing and Assurance Standards Board (AUASB) makes this Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001.