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Auditing Standard ASA 2022-1 Amendments to Australian Auditing Standards
Amendments to ASA 705Amendments to ASA 705
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Amendments to ASA 705
- Existing paragraph A10 is amended to read as follows:
Examples of circumstances beyond the control of the entity include when:
…
The accounting records of a significant component for which further audit procedures are determined to be necessary for the purposes of the group audit have been seized indefinitely by governmental authorities.