ASA 700 - The Auditor’s Report on a General Purpose Financial Report - April 2006
Auditor’s Report for Audits Conducted inAuditor’s Report for Audits Conducted in Accordance with Both Australian Auditing Standards and International Standards on Auditing
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Auditor’s Report for Audits Conducted in Accordance with Both Australian Auditing Standards and International Standards on Auditing
62 The auditor may conduct the audit in accordance with both the Australian Auditing Standards and the International Standards on Auditing (“ISAs”) issued by the International Auditing and Assurance Standards Board (“IAASB”). The conformity section explains the relationship of this Auditing Standard with its equivalent ISA issued by the IAASB.
63 The auditor’s report shall refer to the audit having been conducted in accordance with the Australian Auditing Standards and ISAs only when the auditor has complied fully with all of the Auditing Standards and ISAs relevant to the audit.