ASA 720 - The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report - October 2009
Conformity with International Standards Conformity with International Standards on Auditing
Start here
Get a plain-English read of Conformity with International Standards
Turn the raw legal text into a practical explanation grounded in ASA 720 - The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report - October 2009.
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 in Documents Containing Audited 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”.
The following requirement is additional to ISA 720:
- Withholding the auditor’s report is not permitted under the Corporations Act 2001. [Paragraph Aus 10.1]
Compliance with this Auditing Standard enables compliance with ISA 720.