CTHRepealedLegislation
ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009
Auditing Standard ASA 700 Forming an OpiAuditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report as Amended (as Amended)
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Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report as Amended (as Amended)
This compilation takes into account amendments made up to and including 1 July 2013 and was prepared on 1 July 2013 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 (27 October 2009) as amended by other Auditing Standards which are listed in the Table below.