ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - October 2009
AUTHORITY STATEMENTAUTHORITY STATEMENT
Start here
Get a plain-English read of AUTHORITY STATEMENT
Turn the raw legal text into a practical explanation grounded in ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - October 2009.
AUTHORITY STATEMENT
Auditing Standard ASA 705 Modifications to the Opinion in the Independent Auditor's Report (as amended at 27 June 2011) is set out in paragraphs 1 to A25 and Appendix 1.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to Australian Auditing Standards, which sets out the intentions of the AUASB on how the Australian Auditing Standards, operative for financial reporting periods commencing on or after 1 January 2010, 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.