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Auditing Standard ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information
ObjectiveObjective
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Objective
- The objective of the auditor is to manage quality at the engagement level to obtain reasonable assurance that quality has been achieved such that:
- The auditor has fulfilled the auditor’s responsibilities, and has conducted the audit, in accordance with Australian Auditing Standards and applicable legal and regulatory requirements; and
- The auditor’s report issued is appropriate in the circumstances.