Document ID: chunk:federal_register_of_legislation:F2023C01140:reg:39:p12
Version: federal_register_of_legislation:F2023C01140
Segment Type: reg
Provision Reference: reg 39 (pt 12/53)
Character Range: 42992–46143

the related report elements required by the Australian Auditing Standards, the auditor's report shall clearly differentiate the other reporting responsibilities from the reporting that is required by the Australian Auditing Standards.  (Ref: Para. A60)

45.               If the auditor's report contains a separate section that addresses other reporting responsibilities, the requirements of paragraphs 20–40 of this Auditing Standard shall be included under a section with a heading "Report on the Audit of the Financial Report."  The "Report on Other Legal and Regulatory Requirements" shall follow the "Report on the Audit of the Financial Report." (Ref: Para. A60)

Name of the Engagement Partner

46.                [Deleted by the AUASB.  Refer Aus 46.1]

Aus 46.1 The name of the engagement partner shall be included in the auditor's report where required by law or regulation.  (Ref: Para. Aus A61.1–A62)

Signature of the Auditor

47.               The auditor's report shall be signed.  (Ref: Para. A64–A65)

Auditor's Address

48.               The auditor's report shall name the location in the jurisdiction where the auditor practices.

Date of the Auditor's Report

49.               The auditor's report shall be dated no earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the auditor's opinion on the financial report, including evidence that: (Ref: Para. A66–A69)

(a)                All the statements and disclosures that comprise the financial report have been prepared; and

(b)                Those with the recognised authority have asserted that they have taken responsibility for the financial report.

Aus 49.1 The auditor's report shall be dated as of the date the auditor signs that report.

Auditor's Report Prescribed by Law or Regulation

50.               If the auditor is required by law or regulation of a specific jurisdiction to use a specific layout, or wording of the auditor's report, the auditor's report shall refer to Australian Auditing Standards only if the auditor's report includes, at a minimum, each of the following elements: (Ref: Para. A70–A71)

(a)                A title.

(b)                An addressee, as required by the circumstances of the engagement.

(c)                An Opinion section containing an expression of opinion on the financial report and a reference to the applicable financial reporting framework used to prepare the financial report (including identifying the jurisdiction of origin of the financial reporting framework that is not International Financial Reporting Standards or International Public Sector Accounting Standards, see paragraph 26 of this Auditing Standard).

(d)                An identification of the entity's financial report that has been audited.

(e)                 [Deleted by the AUASB.  Refer Aus 50.1(e)]

Aus 50.1(e) A statement that the auditor is independent of the entity in accordance with the relevant ethical requirements relating to the audit, and has fulfilled the auditor's other ethical requirements in accordance with these requirements.  The statement shall identify the