ASA 720 - The Auditor's Responsibilities Relating to Other Information - December 2015
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| 4 | Amended | ASA 2020-2 [73] |
| A38 | Amended | ASA 2020-2 [74] |
| [Aus] Appendix 3 | Amended | ASA 2020-2 [75] to [82] |
| A31 and Footnote 11 | Amended | ASA 2020-1 [210] |
| A51 and Footnote 13 | Amended | ASA 2020-1 [211] |
| A24 | Amended | ASA 2021-1 [114] |
| Renumbering of footnotes | Amended | ASA 2021-1 [115] |
| [Aus] Appendix 3 | Amended | ASA 2023-1 [44] to [50] |
| A35 | Amended | ASA 2022-1 [43] |
| A36 | Amended | ASA 2022-1 [44] |
| A3 | Amended | ASA 2025-2 [32] |
| A5 | Amended | ASA 2025-2 [33] |
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.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 720 The Auditor's Responsibilities Relating to Other Information 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”.
The following application and other explanatory material is additional to ISA 720:
- Paragraph Aus 50.1 refer to requirements under the Corporations Act 2001.