Document ID: chunk:federal_register_of_legislation:F2023C00329:reg:16:p13
Version: federal_register_of_legislation:F2023C00329
Segment Type: reg
Provision Reference: reg 16 (pt 13/23)
Character Range: 40959–43977

of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the financial report in Australia.  We have also fulfilled our other ethical responsibilities in accordance with the Code.

We confirm that the independence declaration required by the Corporations Act 2001, which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor's report.[#]

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Key Audit Matters

[Reporting in accordance with ASA 700 – see [Aus] Illustration 2A in the Appendix of ASA 700.]

Other Information [or another title if appropriate such as "Information Other than the Financial Report and Auditor's Report Thereon"]

[Reporting in accordance with the reporting requirements in ASA 720 – see [Aus] Illustration 4A in Appendix 3 of ASA 720.]

Responsibilities of the Directors for the Financial Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 1A in the Appendix of ASA 700.]

Auditor's Responsibilities for the Audit of the Financial Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 1A in the Appendix of ASA 700.]

Report on the Remuneration Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 1A in the Appendix of ASA 700.]

[Auditor's name and signature][*]

[Name of Firm]

[Date of the auditor's report]

[Auditor's address]

Example Auditor's Report
General Purpose Financial Report
Corresponding Figures

Qualified opinion on prior year, which affects the comparability of the current year financial report (Fair Presentation Framework)

Illustration 2 – Corresponding Figures (Ref: Para. A5)
For purposes of this illustrative auditor's report the following circumstances are assumed:
                    Audit of the financial report of an entity other than a listed entity.  The audit is not a group audit (i.e., ASA 600 does not apply).
                    The financial report is prepared by management of the entity in accordance with Australian Accounting Standards (a general purpose framework).  The financial report is not prepared under the Corporations Act 2001.
                    The terms of the audit engagement reflect the description of management's responsibility for the financial report in ASA 210.
                    The auditor's report on the prior period, as previously issued, included a qualified opinion.
                    The matter giving rise to the modification is unresolved.
                    The effects or possible effects of the matter on the current period's figures are immaterial but require a modification to the auditor's opinion because of the effects or possible effects of the unresolved matter on the comparability of the current period's figures and the corresponding figures.
                    The relevant ethical requirements that apply to