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Author Archives: auditingassurance

Auditing and Assurance Standards Council (AASC)

ISA 805

Description Special considerations—Audits of single financial statements and specific elements, accounts or items of a financial statement Download...

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Auditing and Assurance Standards Council (AASC)

ISA 800

Description Special considerations—Audits of financial statements prepared in accordance with special purpose frameworks Download...

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Auditing and Assurance Standards Council (AASC)

ISA 720

Description The auditor’s responsibilities relating to other information in documents containing audited financial statements Download...

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Auditing and Assurance Standards Council (AASC)

ISA 710

Description Comparative information—Corresponding figures and comparative financial statements Download...

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Auditing and Assurance Standards Council (AASC)

ISA 706

Description Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report Download...

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Auditing and Assurance Standards Council (AASC)

ISA 705

Description Modifications to the opinion in the independent auditor’s report Download...

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