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ASA 720 Other Information in Documents Containing Audited Financial Reports

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Main Features 
This Auditing Standard:

  1. establishes mandatory requirements and provides explanatory guidance on the auditor’s consideration of other information, on which the auditor has no obligation to report, in documents containing audited financial reports; and
    2.  
  2. provides explanatory guidance when all the other information is not available prior to the date of the auditor’s report.
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 720, which is available for download on the AUASB website