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Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards
Amendments to ASA 710Amendments to ASA 710
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Amendments to ASA 710
- Existing footnote 5 in paragraph 16 is amended to read as follows:
See ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report, paragraphs 8 and Aus A8.1 Aus 8.1.