ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009
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ISSN 1833‑4393
CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date.........................................................Aus 0.3
Introduction
Scope of this Auditing Standard.................................................1-4
Effective Date...............................................................5
Objectives..................................................................6
Definitions...........................................................7-Aus 9.1
Requirements
Forming an Opinion on the Financial Report......................................10-15
Form of Opinion..........................................................16-19
Auditor’s Report..........................................................20-45
Supplementary Information Presented with the Financial Report........................46-47
Application and Other Explanatory Material