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Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards
Amendments to ASA 620Amendments to ASA 620
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Amendments to ASA 620
- Existing paragraph A4 is amended to read as follows:
An auditor’s expert may be needed to assist the auditor in one or more of the following:
- Obtaining an understanding of the entity and its environment, the applicable financial reporting framework and the, entity’s system of internal control.