Auditing Standard ASA 705 Modifications Auditing Standard ASA 705 Modifications to the Opinion in the Independent Auditor's Report (as Amended)

Auditing Standard ASA 705 Modifications to the Opinion in the Independent Auditor's Report (as Amended)

This compilation takes into account amendments made up to and including 15 March 2023 and was prepared on 31 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 705 (December 2015) as amended by other Auditing Standards which are listed in the Table below.