Document ID: chunk:federal_register_of_legislation:F2023C00329:reg:16:p21
Version: federal_register_of_legislation:F2023C00329
Segment Type: reg
Provision Reference: reg 16 (pt 21/23)
Character Range: 63110–66051

We are independent of the Entity in accordance with the ethical requirements of the Accounting Professional & Ethical Standards Board's APES 110 Code 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 believe that the audit evidence we have obtained in our audits is sufficient and appropriate to provide a basis for our qualified audit opinion.

Responsibilities of Management and Those Charged with Governance for the Financial Report

[Reporting in accordance with ASA 700 – see Illustration 3 in the Appendix of ASA 700.]

Auditor's Responsibilities for the Audit of the Financial Report

[Reporting in accordance with ASA 700 – see Illustration 3 in the Appendix of ASA 700.]

[Signature][#]

[Date of the auditor's report]

[Auditor's address]
[1]  See ASA 510 Initial Audit Engagements—Opening Balances.
[2]  See ASA 560 Subsequent Events, paragraphs 14‑17.
[3]  See ASA 580 Written Representations, paragraph 14.
[4]  See ASA 510, paragraph 6.
[5]  See ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report, paragraphs 8 and Aus A8.1.
[6]  See ASA 260 Communication with Those Charged with Governance, paragraph 13.
[7]  See ASA 510, paragraph 6.
[8] See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[9] See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[10]  See ASA 600 Special Considerations—Audits of Group Financial Reports (Including the Work of Component Auditors).
[11]  See ASA 210 Agreeing the Terms of Audit Engagements.
[12]  See ASA 570 Going Concern.
[13]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[14]  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 other appropriate assertion by management or those charged with governance.
[15]  Or other term that is appropriate in the context of the legal framework in the particular jurisdiction.
[#]  The auditor's signature is either in the name of the audit firm, the personal name of the audit or both, as appropriate.
[16]  See ASA 600 Special Considerations—Audits of Group Financial Reports (Including the Work of Component Auditors).
[17]  See ASA 210 Agreeing the Terms of Audit Engagements.
[18]  See ASA 570 Going Concern.
[19]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[*]  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.
[#]