ASA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report - December 2015
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Aus 5.1 | Addition | ASA 2017‑1 [11] |
| 9 | Amended | ASA 2018-1 [60] |
| Subheading following A22 | Amended | ASA 2018-1 [61] |
| A24 | Amended | ASA 2018-1 [62] |
| A24Footnote 28 | Amended | ASA 2018-1 [63] |
| A20 | Amended | ASA 2020-1 [207] |
| A20Footnote 24 | Addition | ASA 2020-1 [207] |
| Renumbering of footnotes | Amended | ASA 2020-1 [208] |
| A22Footnote 27 | Amended | ASA 2020-1 [209] |
| A15 | Amended | ASA 2021-1 [111] |
| A15Footnotes 21 and 22 | Amended | ASA 2021-1 [112] |
| A63 | Amended | ASA 2021-1[113] |
| A15Footnote 20 | Amended | ASA 2022-1 [41] |
AUTHORITY STATEMENT
Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (as amended to 27 April 2022) is set out in paragraphs Aus 0.1 to A64.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix “Aus”.
The following scope paragraph is additional to ISA 701: