Document ID: chunk:federal_register_of_legislation:C2025C00182:section:234a
Version: federal_register_of_legislation:C2025C00182
Segment Type: section
Provision Reference: s 234A
Character Range: 592655–593420

234A  Purposive interpretation of standards

Objects of this Part
 (1) In interpreting an auditing standard made or formulated by the AUASB, a construction that would promote the objects of this Part is to be preferred to a construction that would not promote those objects.
Note: Section 224 states the main objects of this Part.

Purposes or objects of particular standard
 (2) In interpreting an auditing standard made or formulated by the AUASB, a construction that would promote a purpose or object of the standard (to the extent to which it is not inconsistent with the objects of this Part) is to be preferred to a construction that would not promote that purpose or object. This is so even if the purpose or object is not expressly stated in the standard.