Does the ASX have any option but fight in court?, page-117

"...everyone knows..." Argumentum ad populum? Who is everyone in this case? We are solely relying on auditing standards as a guiding framework and it is based on that that I make my position. I reiterate that it can be used, provided, further audit procedures confirm what it suggests. However, I would like to see what standards you are relying upon to say that this cannot be the case. What grounds do you use to conclude that it is impossible?