Document ID: chunk:federal_register_of_legislation:F2023C00329:front:0:p2
Version: federal_register_of_legislation:F2023C00329
Segment Type: other
Provision Reference: 
Character Range: 3198–6752

CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application......................................................Aus 0.1-Aus 0.2

Operative Date............................................................Aus 0.3

Introduction

Scope of this Auditing Standard..................................................1

The Nature of Comparative Information...........................................2-3

Effective Date...............................................................4

Objectives..................................................................5

Definitions...........................................................6-Aus 6.1

Requirements

Audit Procedures............................................................7-9

Audit Reporting...........................................................10-19

Application and Other Explanatory Material

Audit Procedures............................................................A1

Audit Reporting.........................................................A2-A13

Appendix 1: Illustrations of Auditors' Reports in a General Purpose Financial Report—Corresponding Figures and Comparative Financial Reports
(Fair Presentation Framework)

COMPILATION DETAILS

Auditing Standard ASA 710 Comparative Information‑Corresponding Figures and Comparative Financial Reports (as Amended)

This compilation takes into account amendments made up to and including 15 March 2023 and was prepared on 22 March 2023 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB.  Instead, it is a representation of ASA 710 (October 2009) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard        Date made        Operative Date
ASA 710 [A]     27 October 2009  Financial reporting periods commencing on or after 1 January 2010
ASA 2011‑1 [B]  27 June 2011     Financial reporting periods commencing on or after 1 July 2011
ASA 2015‑1 [C]  1 December 2015  Financial reporting periods ending on or after 15 December 2016
ASA 2020-2 [D]  30 June 2020     Financial reporting periods ending  on or after 15 July 2020
ASA 2021-5 [E]  5 November 2021  Financial reporting periods commencing on or after 15 December 2021
ASA 2023-1 [F]  15 March 2023    Financial reporting periods commencing on or after 1 January 2023

    [A] Federal Register of Legislation – registration number F2009L04103, 10 November 2009

    [B] Federal Register of Legislation – registration number F2011L01379, 30 June 2011

    [C] Federal Register of Legislation – registration number F2015L02032, 16 December 2015

    [D] Federal Register of Legislation – registration number F2020L00885, 7 July 2020

    [E] Federal Register of Legislation – registration number F2021L01525, 8 November 2021

    [F] Federal Register of Legislation – registration number F2023L00295, 21 March 2023

Table of Amendments
Paragraph affected             How affected  By … [paragraph]
Appendix 1:
Illustrations 1A and 2A        Amended       ASA 2011‑1 [70]
Appendix 1:
[Aus] Illustration 1A          Amended       ASA 2011‑1 [71]
Appendix 1:
[Aus] Illustration 2A          Amended       ASA 2011‑1 [72]
Appendix 1:
[Aus] Illustration 2A          Amended       ASA 2011‑1 [73]
Appendix 1:
Illustration 1,2,3 and 4       Amended       ASA 2011‑1 [74]
Appendix 1:                    Amended       ASA 2011‑1 [75]
Illustrations 1,2,3, 4 and
[Aus] Illustrations 1A and 2A