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ASA 710 - Comparative Information - Corresponding Figures and Comparative Financial Reports - October 2009
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Auditing Standard ASA 710 Comparative Information‑Corresponding Figures and Comparative Financial Reports (as amended to 15 March 2023) is set out in paragraphs Aus 0.1 to A13 and Appendix 1.
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.