Knowledge Gateway
These guidance materials have been issued as public documents and should not be amended in any way. These documents relate to the accounting and auditing standards as issued by the National Standard-Setter of the respective jurisdictions and may differ from the standards followed by other AOSSG members. Hence, members should exercise caution while referring to these materials.
Further, AOSSG does not accept any responsibility for the omission or inadequacy of the contents in these documents.
New Zealand
South Korea