ASA 720 - The Auditor's Responsibilities Relating to Other Information - December 2015
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AUTHORITY STATEMENT
Auditing Standard ASA 720 The Auditor's Responsibilities Relating to Other Information (as amended to 28 January 2025) is set out in paragraphs Aus 0.1 to A59 and Appendices 1 to 3.
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.