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ASA 720 - Other Information in Documents Containing Audited Financial Reports - April 2006
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Main Features
This Auditing Standard:
(a) establishes mandatory requirements and provides explanatory guidance on the auditor’s consideration of other information, on which the auditor has no obligation to report, in documents containing audited financial reports; and
(b) provides explanatory guidance when all the other information is not available prior to the date of the auditor’s report.