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ASA 700 - Forming an Opinion and Reporting on a Financial Report - December 2015
Auditing Standard ASA 700 Forming an OpiAuditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report (as Amended)
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Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report (as Amended)
This compilation takes into account amendments made up to and including 12 November 2025 and was prepared on 2 December 2025 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 700 (December 2015) as amended by other Auditing Standards which are listed in the Table below.