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Auditing Standard ASA 2022-1 Amendments to Australian Auditing Standards
Amendments to ASA 701Amendments to ASA 701
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Amendments to ASA 701
- Existing paragraph A15 is amended to read as follows:
Various Australian Auditing Standards require specific communications with those charged with governance and others that may relate to areas of significant auditor attention. For example:
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o Limitations on the group audit, for example, where the group engagement team’s access to information or people may have been restricted.[20]
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