---
title: "ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - December 2015"
slug: "f2015l02037"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "in force"
canonical_url: "https://zoelaw.ai/legislation/f2015l02037"
date_modified: "2026-04-08"
source_text_available: false
---

# ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - December 2015

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/f2015l02037