Australian Auditing Standards (ASAs) Issued by the Australian Auditing and Assurance

Multiple Choice

Australian auditing standards (ASAs) issued by the Australian Auditing and Assurance Standards Board (AUASB) contain:

A) the effective date of the standard.
B) references to the enforcement provisions of the Corporations Act 2001.
C) the penalties for non-compliance with the standard.
D) specific audit procedures to meet the requirements of the standard.