Document ID: chunk:federal_register_of_legislation:F2022C01208:reg:14:p49
Version: federal_register_of_legislation:F2022C01208
Segment Type: reg
Provision Reference: reg 14 (pt 49/57)
Character Range: 145687–148704

matter that makes us believe that the half‑year financial report is not in accordance with the Corporations Act 2001 including giving a true and fair view of the Company's  financial position as at 31 December 20XX and its performance for the half‑year ended on that date, and complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations 2001.

A review of a half‑year financial report consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Australian Auditing Standards and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit.  Accordingly, we do not express an audit opinion.

Report on Other Legal and Regulatory Requirements

[Form and content of this section of the auditor's review report will vary depending on the nature of the auditor's other reporting responsibilities].

[Auditor's name and signature][27]

[Name of firm]27

[Date of the auditor's review report][28]

[Auditor's address]

Appendix 4

(Ref: Para. A43)

Illustrations of Auditors' Review Reports for financial reports not prepared under the Corporations Act 2001—Unmodified and Modified Conclusions

Example A – Unmodified Auditor's Review Report – Fair Presentation

Example B – Auditor's Review Report with a Qualified Conclusion (Except For) for a Departure from the Applicable Financial Reporting Framework – Fair Presentation Framework

Example C – Auditor's Review Report with a Qualified Conclusion for a Limitation On Scope Not Imposed by Management – Fair Presentation Framework

Example D – Auditor's Review Report with an Adverse Conclusion for a Departure from the Applicable Financial Reporting Framework – Fair Presentation Framework

Example E – Unmodified Auditor's Review Report on a Financial Report – Compliance Framework

EXAMPLE A – UNMODIFIED AUDITOR'S REVIEW REPORT ON A FINANCIAL REPORT – FAIR PRESENTATION

INDEPENDENT AUDITOR'S REVIEW REPORT

To [appropriate addressee]

Report on the [appropriate title for the financial report] Financial Report[29]

Conclusion

We have reviewed the [period] financial report of [name of entity], which comprises the statement of financial position as at [date], the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, a summary of significant accounting policies[30] and other explanatory information, and [the declaration by those charged with governance].[31],[32]

Based on our review, which is not an audit, nothing has come to our attention that causes us to believe that the accompanying [period] financial report of [name of entity] does not present fairly, in all material respects, [or "give a true and fair view of[33]"] the financial position of the [entity] as at [date], and its