Document ID: chunk:federal_register_of_legislation:F2023C01137:body:0:p28
Version: federal_register_of_legislation:F2023C01137
Segment Type: other
Provision Reference: 
Character Range: 76208–79089

other information statement of a matter giving rise to a qualified or adverse opinion in accordance with ASA 705.
[§]  The Report on the Remuneration Report is an example of "Other Reporting Responsibilities"—refer paragraphs 42-44.  Any additional "Other Reporting Responsibilities" that the auditor needs to address will also be included in a separate section of the auditor's report.  Under paragraph 42, the sub-title "Report on Other Legal and Regulatory Requirements" or other sub-title as appropriate to the section is used.
[*]  The auditor is required, under the Corporations Act 2001, to sign the auditor's report in both their own name and the name of their firm [section 324AB(3)] or the name of the audit company [section 324AD(1)], as applicable.
[#]  The sub-title "Report on the Audit of the Financial Report" is unnecessary in circumstances when the second sub-title "Report on Other Legal and Regulatory Requirements", or other appropriate sub-title, is not applicable.
   Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made. [Refer: section 307C (5A)(d) of the Corporations Act 2001.]
[#]  Paragraph 22 of ASA 720 requires the auditor to consider the implications for the other information statement of a matter giving rise to a qualified or adverse opinion in accordance with ASA 705.
[§]  The Report on the Remuneration Report is an example of "Other Reporting Responsibilities"—refer paragraphs 42-44.  Any additional "Other Reporting Responsibilities" that the auditor needs to address will also be included in a separate section of the auditor's report.  Under paragraph 42, the sub-title "Report on Other Legal and Regulatory Requirements" or other sub-title as appropriate to the section is used.
[*]  The auditor is required, under the Corporations Act 2001, to sign the auditor's report in both their own name and the name of their firm [section 324AB(3)] or the name of the audit company [section 324AD(1)], as applicable.
[#]  The sub-title "Report on the Audit of the Financial Report" is unnecessary in circumstances when the second sub-title "Report on Other Legal and Regulatory Requirements", or other appropriate sub-title, is not applicable.
   Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made.  [Section 307C (5A)(d) of the Corporations Act 2001.]
[#]  Paragraph 22 of revised ASA 720 requires the auditor to consider the implications for the other information