---
title: "ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - October 2009"
slug: "asa-706-emphasis-of-matter-paragraphs-and-other-matter-paragraphs-in-the-independent-auditor-s-repor"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "repealed"
canonical_url: "https://zoelaw.ai/legislation/asa-706-emphasis-of-matter-paragraphs-and-other-matter-paragraphs-in-the-independent-auditor-s-repor"
date_modified: "2026-04-02"
source_text_available: false
---

# ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - October 2009

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/asa-706-emphasis-of-matter-paragraphs-and-other-matter-paragraphs-in-the-independent-auditor-s-repor