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ASA 710 - Comparative Information - Corresponding Figures and Comparative Financial Reports - October 2009
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Scope of this Auditing Standard
- This Auditing Standard deals with the auditor’s responsibilities relating to comparative information in an audit of a financial report. When the financial report of the prior period has been audited by a predecessor auditor or was not audited, the requirements and guidance in ASA 510[1] regarding opening balances also apply.