CTHRepealedLegislation
ASA 700 - The Auditor’s Report on a General Purpose Financial Report - April 2006
AUTHORITY STATEMENTAUTHORITY STATEMENT
Start here
Get a plain-English read of AUTHORITY STATEMENT
Turn the raw legal text into a practical explanation grounded in ASA 700 - The Auditor’s Report on a General Purpose Financial Report - April 2006.
AUTHORITY STATEMENT
Auditing Standard ASA 700 The Auditor's Report on a General Purpose Financial Report (as amended at 27 June 2007) is set out in paragraphs 1 to 69 and Appendices 1 to 2.
This Auditing Standard is to be read in conjunction with the Preamble to AUASB Standards, which sets out the intentions of the AUASB on how the Auditing Standards are to be understood, interpreted and applied.
The mandatory requirements of this Auditing Standard are set out in bold-type paragraphs.