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Auditing Standard ASA 2021-5 Amendments to Australian Auditing Standards
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Application
- This Auditing Standard applies to:
- an audit or a review of a financial report for a financial year, or an audit or a review of a financial report for a half-year, in accordance with the Corporations Act 2001; and
- an audit or a review of a financial report, or a complete set of financial statements, for any other purpose.
- This Auditing Standard also applies, as appropriate, to an audit or a review of other historical financial information.