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ISA 250 - Consideration Of Laws and Regulations in An Audit of Financial Statements

The objectives of ISA 250 are to obtain sufficient appropriate audit evidence regarding compliance with   the   provisions   of   those   laws   and   regulations   generally   recognized to  have  a  direct  effect  on  the  determination  of  material  amounts and disclosures in the financial statements and to   respond   appropriately   to   non-compliance   or   suspected   non-compliance with laws and regulations identified during the audit.

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