Amendments to ASA 710Amendments to ASA 710

Amendments to ASA 710

Amendments to ASA 710 Appendix 1: Illustration 1, [Aus] Illustration 1A, Illustration 2, [Aus] Illustration 2A, Illustration 3 and Illustration 4

1. Existing Illustration 1 is amended to read as follows:

Illustration 1 - Corresponding Figures (Ref: Para. A5)

For purposes of this illustrative auditor’s report, the following circumstances are assumed:

 Audit of the financial report of an entity other than a listedpublicly traded entity. The audit is not a group audit (i.e., ASA 60010 does not apply).

 …

1. Existing [Aus] Illustration 1A is amended to read as follows:

[Aus] Illustration 1A - Corresponding Figures (Ref: Para. A5)

For purposes of this illustrative auditor’s report, the following circumstances are assumed:

 Audit of the financial report of a single listedpublicly traded company. The audit is not a group audit (i.e., ASA 60016 does not apply).

 …

1. Existing Illustration 2 is amended to read as follows:

Illustration 2 – Corresponding Figures (Ref: Para. A5)

For purposes of this illustrative auditor’s report the following circumstances are assumed:

 Audit of the financial report of an entity other than a listedpublicly traded entity. The audit is not a group audit (i.e., ASA 600 does not apply).

 …

1. Existing [Aus] Illustration 2A is amended to read as follows:

[Aus] Illustration 2A – Corresponding Figures (Ref: Para. A5)

For purposes of this illustrative auditor’s report, the following circumstances are assumed:

 Audit of the financial report of a single listedpublicly traded company. The audit is not a group audit (i.e., ASA 60021 does not apply).

 …

1. Existing Illustration 3 is amended to read as follows:

Illustration 3 - Corresponding Figures (Ref: Para. A7)

For purposes of this illustrative auditor’s report the following circumstances are assumed:

 Audit of the financial report of an entity other than a listedpublicly traded entity. The audit is not a group audit (i.e., ASA 600 does not apply).

 …

1. Existing Illustration 4 is amended to read as follows:

Illustration 4 - Comparative Financial Reports (Ref: Para. A9)

For purposes of this illustrative auditor’s report, the following circumstances are assumed:

 Audit of the financial report of an entity other than a listedpublicly traded entity. The audit is not a group audit (i.e., ASA 600 does not apply).