Transcription of INTERNATIONAL STANDARD ON AUDITING 710 ... …
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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 .. 6. Requirements Audit Procedures .. 7 9. Audit Reporting .. 10 19. Application and Other Explanatory Material Audit Procedures .. A1. Audit Reporting .. A2 A11. AUDITING . Appendix: Illustrations of Auditors' Reports INTERNATIONAL STANDARD on AUDITING (ISA) 710, Comparative Information . Corresponding Figures and Comparative Financial Statements should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with INTERNATIONAL standards on AUDITING .
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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