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Auditing Standard ASA 2025-1 Amendments to Australian Auditing Standards
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Scope of this Auditing Standard
- This Auditing Standard amends Australian Auditing Standards ASA 700 Forming an Opinion and Reporting on Financial Statements and ASA 260 Communication with Those Charged with Governance in relation to disclosing publicly the application of the independence requirements for certain entities, including Public Interest Entities (PIEs) and communicating on those matters to those charged with governance.