SSA 700 – 720
|SSA||Description||Former||Revised||Effective Date||Last Update|
|700||Forming an Opinion and Reporting on Financial Statements||Download||Download||15 Dec 09||Jan 10|
|701||Modifications to the Independent Auditor’s Report #||Download||-||31 Dec 06||May 06|
|705||Modifications to the Opinion in the Independent Auditor’s Report #*||Download||Download||15 Dec 09||Feb 13|
|706||Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report #||-||Download||15 Dec 09||Jan 10|
|710||Comparative Information—Corresponding Figures and Comparative Financial Statements||Download||Download||15 Dec 09||Jan 10|
|720||The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements||Download||Download||15 Dec 09||Jan 10|
# The revised and redrafted SSAs 705 and 706 supersede the previous SSA 701 and is applicable for audits of financial statements for periods beginning on or after 15 December 2009.
* We would like to draw attention to the footnotes in the Appendix which highlight to the auditors that when the opinions on the financial statements were modified, there might be implication on the opinion on the accounting and other records as well, which the auditors would need to assess and evaluate based on individual circumstances.
This version of the SSA 705 would need to be complied with effect from 1 April 2013.