CTHRepealedLegislation
ASA 700 - The Auditor’s Report on a General Purpose Financial Report - April 2006
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| 33 (a) | Amended | ASA 2007-1 [5] |
| 49A | Added | ASA 2007-1 [6] |
| 49B | Added | ASA 2007-1 [7] |
| 49C | Added | ASA 2007-1 [7] |
| 69 | Amended | ASA 2007-1 [8] |
| Appendix 1 – Example of Unmodified Auditor’s Report | Amended | ASA 2007-1 [9] |
| Appendix 2, Example 1 | Amended | ASA 2007-1 [10,11,12,13] |
| Appendix 2, Example 2 | Amended | ASA 2007-1 [10,11,14,15] |
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.