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Auditing Standard ASA 2025-2 Amendments to Australian Auditing Standards
Amendments to StandardsAmendments to Standards
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Amendments to Standards
- Where relevant, this Standard uses underlining, striking out and other typographical material to identify the amendments to a Standard, in order to make the amendments more understandable. However, the amendments made by this Standard do not include that underlining, striking out or other typographical material. Amended paragraphs are shown with deleted text struck through and new text underlined.
- Where this amending standard inserts or deletes a footnote, subsequent footnotes and references thereto are updated throughout the amended standard.