INTERNATIONAL STANDARD ON AUDITING 710 ... …
INTERNATIONAL STANDARD ON AUDITING 710. COMPARATIVE INFORMATION . CORRESPONDING FIGURES AND COMPARATIVE. FINANCIAL STATEMENTS. (Effective for audits of financial statements for periods beginning on or after December 15, 2009). CONTENTS. Paragraphs Introduction Scope of this ISA ........................................ ........................................ .......... 1. The Nature of Comparative Information ........................................ .............. 2 3. Effective Date ........................................ ........................................ ............... 4. Objectives ........................................ ........................................ .................... 5. Definitions.
COMPARATIVE INFORMATION—CORRESPONDING FIGURES AND COMPARATIVE FINANCIAL STATEMENTS ISA 710 722 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s
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