ASA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report - December 2015
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CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application...............................................Aus 0.1‑Aus 0.2
Operative Date.........................................................Aus 0.3
Introduction
Scope of this Auditing Standard.....................................1‑Aus 5.1
Effective Date...............................................................6
Objective..................................................................7
Definition..................................................................8
Requirements
Determining Key Audit Matters.........................................9‑10
Communicating Key Audit Matters......................................11‑16
Communication with Those Charged with Governance.................................17
Documentation..............................................................18
Application and Other Explanatory Material
Scope of this Auditing Standard.......................................A1‑A8
Determining Key Audit Matters.......................................A9‑A30
Communicating Key Audit Matters...................................A31‑A59
Communication with Those Charged with Governance.....................A60‑A63
Documentation............................................................A64