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35 Technicals

Technical

AUASB Standards and Pronouncements: Published 05 Jun 2009
Applicable to financial reporting periods commencing on or after 1 July 2006 More >

ASA 100 Preamble to AUASB Standards: Published 04 Jun 2009
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ASA 200 Objective & General Principles Governing an Audit of a Financial Report: Published 03 Jun 2009
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ASA 210 Terms of Audit Engagements: Published 02 Jun 2009
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ASA 220 Quality Control for Audits of Historical Financial Information: Published 01 Jun 2009
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ASA 230 Audit Documentation: Published 31 May 2009
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ASA 240 The Auditor’s Responsibility to Consider Fraud in an Audit of a Financia: Published 30 May 2009
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ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report: Published 29 May 2009
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ASA 260 Communication of Audit Matters with Those Charged with Governance: Published 28 May 2009
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ASA 300 Planning an Audit of a Financial Report: Published 27 May 2009
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ASA 315 Understanding the Entity & Its Environment & Assessing the Risks of: Published 26 May 2009
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ASA 320 Materiality and Audit Adjustments: Published 25 May 2009
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ASA 402 Audit Considerations Relating to Entities Using Service Organisations: Published 24 May 2009
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ASA 500 Audit Evidence: Published 23 May 2009
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ASA 501 Existence and Valuation of Inventory: Published 22 May 2009
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ASA 505 External Confirmations: Published 21 May 2009
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ASA 508 Enquiry Regarding Litigation and Claims: Published 20 May 2009
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ASA 510 Initial Engagements – Opening Balances: Published 19 May 2009
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ASA 520 Analytical Procedures: Published 18 May 2009
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ASA 530 Audit Sampling and Other Means of Testing: Published 17 May 2009
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ASA 540 Audit of Accounting Estimates: Published 16 May 2009
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ASA 545 Auditing Fair Value Measurements and Disclosures: Published 15 May 2009
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ASA 550 Related Parties: Published 14 May 2009
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ASA 560 Subsequent Events: Published 13 May 2009
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ASA 570 Going Concern: Published 12 May 2009
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ASA 580 Management Representations: Published 11 May 2009
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ASA 600 Using the Work of Another Auditor: Published 10 May 2009
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ASA 610 Considering the Work of Internal Audit: Published 09 May 2009
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ASA 620 Using the Work of an Expert: Published 08 May 2009
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ASA 700 The Auditor’s Report on a General Purpose Financial Report: Published 07 May 2009
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ASA 701 Modifications to the Auditor’s Report: Published 06 May 2009
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ASA 710 Comparatives: Published 05 May 2009
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ASA 720 Other Information in Documents Containing Audited Financial Reports: Published 04 May 2009
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ASA 800 The Auditor’s Report on Special Purpose Audit Engagements: Published 03 May 2009
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ASRE 2410 Review of an Interim Financial Report Performed by the Independent Aud: Published 30 Jan 2009
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