Commonwealth Consolidated Acts

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AUSTRALIAN SECURITIES AND INVESTMENTS COMMISSION ACT 2001 - SECT 234B

Generic and specific standards

    Auditing standards made or formulated by the AUASB may:

  (a)   be of general or limited application (including a limitation to different types of audit and specified industries, bodies or undertakings); and

  (b)   differ according to differences in time, place or circumstance.


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