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ASA 706 2015 - AUASB

ASA 706. (December 2015 ). Auditing Standard ASA 706. Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report Issued by the Auditing and Assurance Standards Board Obtaining a Copy of this Auditing Standard This Auditing Standard is available on the Auditing and Assurance Standards Board ( AUASB ). website: Contact Details Auditing and Assurance Standards Board Phone: (03) 8080 7400. Podium Level E-mail: Level 14, 530 Collins Street Melbourne Victoria AUSTRALIA 3000 Postal Address: PO Box 204, Collins Street West Melbourne Victoria AUSTRALIA 8007. COPYRIGHT. 2015 Commonwealth of Australia. The text, graphics and layout of this Auditing Standard are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source as being the Australian Auditing and Assurance Standards Board ( AUASB ).

ASA 706 - 2 - AUDITING STANDARD Obtaining a Copy of this Auditing Standard This Auditing Standard is available on the Auditing and Assurance Standards Board (AUASB)

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