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ASA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report - December 2015
Auditing Standard ASA 701 Communicating Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (as Amended)
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Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (as Amended)
This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 2 March 2023 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 701 (December 2015) as amended by other Auditing Standards which are listed in the Table below.