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ASA 100 Preamble to AUASB Standards
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Main Features 
This Preamble to AUASB Standards sets out the AUASB’s intentions on how AUASB Standards are to be understood, interpreted and applied. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
This excerpt is taken from ASA 100, which is available for download on the AUASB website (PDF).