8. How closely does the AASB intend to follow ISAs? Will CASs have adaptations and modifications?

While the IAASB has allowed for national adjustments, the AASB's intent is to adopt ISAs as CASs with minimal amendments.

When amendments are required, the AASB will make every attempt to ensure that additions are consistent with ISA requirements, and that deletions are replaced with alternatives that will achieve the objectives of the ISA requirements.