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 .
COMPARATIVE INFORMATION—CORRESPONDING FIGURES AND COMPARATIVE FINANCIAL STATEMENTS 723 ISA 710 AUDITING Definitions 6. For purposes of the ISAs, the following terms have the meanings attributed
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