Document ID: chunk:federal_register_of_legislation:F2023C00330:reg:10:p14
Version: federal_register_of_legislation:F2023C00330
Segment Type: reg
Provision Reference: reg 10 (pt 14/14)
Character Range: 46262–47390

Governance, paragraph 16(c)(ii).
[8]  See ASA 230 Audit Documentation, paragraphs 8(c) and 10.
[9]  See ASA 705, paragraph 9.
[*]  See, for example, section 310 of the Corporations Act 2001.
[#]  See, for example, section 307(b) and section 308(3)(b) of the Corporations Act 2001.
[†]  See, for example, sections 310‑312, section 601HG, or section 990K of the Corporations Act 2001.
[10]  See ASA 570 Going Concern.
# See ASA 710 Comparative Information – Corresponding Figures and Comparative Financial Reports
[11]  [Footnote deleted by the AUASB as not applicable in Australia.]
[12]  If the auditor has included others matters relating to management's responsibilities in the audit engagement letter in accordance with ASA 210 Agreeing the Terms of Audit Engagements, consideration may be given to including these matters in the written representations from management or those charged with governance.
[*]  There may be a regulatory requirement for particular information to be provided.  For example, see section 312 of the Corporations Act 2001.
[#]  See, for example, sections 300A and 295A of the Corporations Act 2001.