Submission to the International Auditing and Assurance Standards Board on:

• Proposed ISA 701 - The independent auditor's report on other historical financial information
• Proposed ISA 800 - The independent auditor's report on summary audited financial statements

This submission was provided by CPA Australia in consultation with members through the Asia-Pacific Financial Reporting Advisory Group (APFRAG) which is a Board Committee representing a regional perspective from South-East Asia, Oceania and Australasia.