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ASA 315 - Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement - April 2006

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2006L0137212 May 2006 - 25 November 2020

This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006.

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