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.