ASA 700 - Forming an Opinion and Reporting on a Financial Report - December 2015
AUTHORITY STATEMENTAUTHORITY STATEMENT
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AUTHORITY STATEMENT
Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report (as amended to 12 November 2025) is set out in paragraphs Aus 0.1 to A84 and Appendix 1.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.