Document ID: chunk:federal_register_of_legislation:F2023L00295:body:0:p15
Version: federal_register_of_legislation:F2023L00295
Segment Type: other
Provision Reference: 
Character Range: 41753–44252

the other information exists, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Opinion

    We have audited the financial report of ABC Company Ltd., (the Company), which comprises the statement of financial position as at 30 June 20X1, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements including material accounting policy information,a summary of significant accounting policies and the directors' declaration.

 …

    49.               [Aus] Illustration 6A: An auditor's report of a listed company containing a qualified opinion when the auditor has obtained all of the other information prior to the date of the auditor's report and there is a limitation of scope with respect to a material item in the financial report which also affects the other information, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Qualified Opinion

    We have audited the financial report of ABC Company Ltd., (the Company) and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 30 June 20X1, the consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and notes to the financial statements, including material accounting policy information,a summary of significant accounting policies and the directors' declaration.

 …

    50.               [Aus] Illustration 7A: An auditor's report of a listed company containing an adverse opinion when the auditor has obtained all of the other information prior to the date of the auditor's report and the adverse opinion on the financial report also affects the other information, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Adverse Opinion

    We have audited the financial report of ABC Company Ltd., (the Company), and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 30 June 20X1, the consolidated statement of comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended, and notes to the financial statements including material accounting policy information a summary of significant accounting policies and other explanatory information, and the directors' declaration.

    …