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Auditing Standard ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report
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- The auditor shall include in the audit documentation[8] identified or suspected non‑compliance with laws and regulations and: (Ref: Para. A35–A36)
- The audit procedures performed, the significant professional judgements made and the conclusions reached thereon; and
- The discussions of significant matters related to the non‑compliance with management, those charged with governance and others, including how management and, where applicable, those charged with governance have responded to the matter.
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