ASA 710 - Comparative Information - Corresponding Figures and Comparative Financial Reports - October 2009
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Contact Details
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This Auditing Standard reproduces substantial parts of the corresponding International Standard on Auditing issued by the International Auditing and Assurance Standards Board (IAASB) and published by the International Federation of Accountants (IFAC), in the manner described in the statement on Conformity with International Standards on Auditing. The AUASB acknowledges that IFAC is the owner of copyright in the International Standard on Auditing incorporated in this Auditing Standard throughout the world.
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ISSN 1833‑4393
CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Appendix 1: Illustrations of Auditors’ Reports in a General Purpose Financial Report—Corresponding Figures and Comparative Financial Reports
(Fair Presentation Framework)
COMPILATION DETAILS
Auditing Standard ASA 710 Comparative Information‑Corresponding Figures and Comparative Financial Reports (as Amended)
This compilation takes into account amendments made up to and including 15 March 2023 and was prepared on 22 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 710 (October 2009) as amended by other Auditing Standards which are listed in the Table below.
Table of Standards
Standard
Date made
Operative Date
ASA 710 [A]
27 October 2009
Financial reporting periods commencing on or after 1 January 2010
ASA 2011‑1 [B]
27 June 2011
Financial reporting periods commencing on or after 1 July 2011
ASA 2015‑1 [C]
1 December 2015
Financial reporting periods ending on or after 15 December 2016
ASA 2020-2 [D]
30 June 2020
Financial reporting periods ending on or after 15 July 2020
ASA 2021-5 [E]
5 November 2021
Financial reporting periods commencing on or after 15 December 2021
ASA 2023-1 [F]
15 March 2023
Financial reporting periods commencing on or after 1 January 2023
[A] Federal Register of Legislation – registration number F2009L04103, 10 November 2009
[B] Federal Register of Legislation – registration number F2011L01379, 30 June 2011
[C] Federal Register of Legislation – registration number F2015L02032, 16 December 2015
[D] Federal Register of Legislation – registration number F2020L00885, 7 July 2020
[E] Federal Register of Legislation – registration number F2021L01525, 8 November 2021
[F] Federal Register of Legislation – registration number F2023L00295, 21 March 2023
Table of Amendments
Paragraph affected
How affected
By … [paragraph]
Appendix 1:Illustrations 1A and 2A
Amended
ASA 2011‑1 [70]
Appendix 1:[Aus] Illustration 1A
Amended
ASA 2011‑1 [71]
Appendix 1:[Aus] Illustration 2A
Amended
ASA 2011‑1 [72]
Appendix 1:[Aus] Illustration 2A
Amended
ASA 2011‑1 [73]
Appendix 1:Illustration 1,2,3 and 4
Amended
ASA 2011‑1 [74]
Appendix 1:Illustrations 1,2,3, 4 and[Aus] Illustrations 1A and 2A
Amended
ASA 2011‑1 [75]
14
Amended
ASA 2015‑1 [177]
18
Amended
ASA 2015‑1 [178]
19
Amended
ASA 2015‑1 [179]
New A8 and heading
Addition
ASA 2015‑1 [180-181]
Aus A7.1
Deletion
ASA 2015‑1 [182]
New A12 and heading
Addition
ASA 2015‑1 [183-184]
Appendix 1
Amended
ASA 2015‑1 [185]
Appendix 1
Amended
ASA 2020-2 [66] to [72]
16Footnote 5
Amended
ASA 2021-5 [32]
Appendix 1
Amended
ASA 2023-1 [38] to [43]
AUTHORITY STATEMENT
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.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 710 Comparative Information‑Corresponding Figures and Comparative Financial Statements 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”.
Compliance with this Auditing Standard enables compliance with ISA 710.