ASA 701 - Communicating Key Audit Matters in the Independent Auditor’s Report - December 2015 (Cth)

Compiled Auditing Standard ASA 701 (December 2023)

Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report

This compilation was prepared on 2 March 2023 taking into account amendments made by ASA 2017-‍1, ASA 2018-1, ASA 2020-1, ASA 2021-1 and ASA 2022-1.

Compilation Number: 5

Compilation Date: 14 December 2023

Prepared by the Auditing and Assurance Standards Board

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