Document ID: chunk:federal_register_of_legislation:F2020L00885:body:0:p18
Version: federal_register_of_legislation:F2020L00885
Segment Type: other
Provision Reference: 
Character Range: 51077–54333

for Opinion

... We are independent of the Company in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional &and Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) ...

…

78.               Illustration 3: Example Auditor's Report for Single Company – non Corporations Act 2001, Unmodified opinion – part of the Other Information obtained (Fair Presentation Framework), is amended as follows:

INDEPENDENT AUDITOR'S REPORT

…

Basis for Opinion

… We are independent of the Entity in accordance with the ethical requirements of the Accounting Professional &and Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) …

79.               [Aus] Illustration 4A: Example Auditor's Report for Single Company – Corporations Act 2001, Unmodified opinion – No Other Information obtained (Fair Presentation Framework), is amended as follows:

INDEPENDENT AUDITOR'S REPORT

…

Basis for Opinion

... We are independent of the Company in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional &and Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) ...

…

80.               [Aus] Illustration 5A: Example Auditor's Report for Single Company – Corporations Act 2001, Unmodified opinion – All Other Information obtained; material misstatement exists (Fair Presentation Framework), is amended as follows:

INDEPENDENT AUDITOR'S REPORT

…

Basis for Opinion

… We are independent of the Company in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional &and Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) ...

…

81.               [Aus] Illustration 6A: Example Auditor's Report for Consolidated Entity – Corporations Act 2001, Qualified opinion that affects the Other Information obtained (Fair Presentation Framework), is amended as follows:

INDEPENDENT AUDITOR'S REPORT

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Basis for Qualified Opinion

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We conducted our audit in accordance with Australian Auditing Standards. ... We are independent of the Group in accordance with the Corporations Act 2001 and the ethical requirements of the Accounting Professional &and Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) ...

…

82.               [Aus] Illustration 7A: Example Auditor's Report for Consolidated Entity – Corporations Act 2001, Adverse opinion that affects the Other Information obtained (Fair Presentation Framework), is amended as follows:

INDEPENDENT AUDITOR'S REPORT

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Basis for Adverse Opinion

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We conducted our audit in accordance with Australian Auditing Standards. ... We are independent of the Group in accordance with the Corporations Act 2001 and the ethical requirements of the Accounting Professional &and Ethical Standards Board's APES 110