Username:
Password:
Forgot Password?

ASA 701 Modifications to the Auditor’s Report

Print this Article Print this Article
Email this Article

Main Features 
This Auditing Standard establishes mandatory requirements and provides explanatory guidance on the circumstances when the auditor’s report is modified and the form and the content of the modifications to the auditor’s report in those circumstances. 
 
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 701, which is available for download on the AUASB website