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Audit Clarity Project
The Clarity Project involved the International Auditing & Assurance Standards Board (IAASB) reviewing and reissuing all its standards to improve the clarity of wording and make their application more consistent. Subsequently the Australian Auditing & Assurance Standards Board (AUASB) has adopted this work and reviewed all existing ASAs. The complete new set of revised ASAs was issued and became legally binding in October 2009.
Required:Outline the major revisions to the auditing standards and discuss their implications for auditors conducting audits. (Approx 1,000 words essay response)
You should review the relevant parts of the following resources in your research:• Website: The Institute of Chartered Accountants in Australia (ICAA)Available from: .charteredaccountants.com. https://www au
• Website: Australian Auditing & Assurance Standards BoardAvailable from: https://www.auasb.gov.au • Prescribed subject text: Modern Auditing & Assurance Services by Leung, 5th edition
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