ASA 700 - Forming an Opinion and Reporting on a Financial Report - December 2015 (Cth)

Compiled Auditing Standard ASA 700 (December 2023)

Auditing Standard ASA 700 Forming an Opinion and Reporting on a Financial Report

This compilation was prepared on 31 March 2023 taking into account amendments made by ASA 2017- 1, ASA 2018-1, ASA 2020-2, ASA 2021-3, ASA 2020-1, ASA 2021-1, ASA 2023-1 and ASA 2022-1.

Compilation Number: 8

Compilation Date: 14 December 2023

Prepared by the Auditing and Assurance Standards Board

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