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Auditing Standard ASA 2022-1 Amendments to Australian Auditing Standards
Amendments to ASA 610Amendments to ASA 610
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Amendments to ASA 610
- Existing paragraph A16 is amended to read as follows:
Examples of work of the internal audit function that can be used by the external auditor include the following:
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In some circumstances, audits or reviews of the financial information of subsidiaries that are not significant components to the group (where this does not conflict with the requirements of ASA 600).[20]