ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Appendix 1Illustrations 1 and 3 | Amended | ASA 2011‑1 [56] |
| Appendix 1Illustrations 1A and 3A | Amended | ASA 2011‑1 [57] |
| Appendix 1Illustration 2 | Amended | ASA 2011‑1 [58] |
| Appendix 1[Aus] Illustration 1A | Amended | ASA 2011‑1 [59] |
| Appendix 1[Aus]Illustration 3A | Amended | ASA 2011‑1 [60] |
| Appendix 1[Aus] Illustration 3A | Amended | ASA 2013‑3 [15] |
[A] Federal Register of Legislative Instruments – registration number F2009L04100,
27 October 2009.
[B] Federal Register of Legislative Instruments – registration number F2011L01379,
27 June 2011.
[C] Federal Register of Legislative Instruments – registration number F2013L01326,
1 July 2013.
AUTHORITY STATEMENT
Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report (as amended to 1 July 2013) is set out in paragraphs Aus 0.1 to A51 and Appendix 1.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to Australian Auditing Standards, which sets out the intentions of the AUASB on how the Australian Auditing Standards, operative for financial reporting periods commencing on or after 1 January 2010, 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.
Dated: 1 July 2013