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ASA 700 - The Auditor’s Report on a General Purpose Financial Report - April 2006
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1 This Auditing Standard applies to:
(a) an audit of a general purpose financial report for a financial year, or an audit of a general purpose financial report for a half-year, in accordance with Part 2M.3 of the Corporations Act 2001; and
(b) an audit of a general purpose financial report for any other purpose.