Document ID: chunk:federal_register_of_legislation:F2023C01138:reg:4:p40
Version: federal_register_of_legislation:F2023C01138
Segment Type: reg
Provision Reference: reg 4 (pt 40/43)
Character Range: 114467–117316

102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
[3]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[4]  See ASA 230 Audit Documentation, paragraphs 8–11.
[5]  [Deleted by the AUASB].
[6]  See ASA 210 Agreeing the Terms of Audit Engagements, paragraph A23.
[7]  See ASA 560 Subsequent Events.
[8]  See ASA 580 Written Representations.
[9] See ASA 200, paragraph 15.
[10]  See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information, paragraphs 29–30.
[11]  See ASA 220, paragraph 30(a).
[12]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement, paragraphs 19–27.
[13]  [Deleted by the AUASB.  Refer footnote *]
[* ]*  Refer ASA 102.
[14] See ASA 315, paragraphs 19, 37, and A11.
[15]  See ASA 450 Evaluation of Misstatements Identified during the Audit.
[16]  See ASA 560, paragraphs 10 and 14.
[17] See ASA 200, paragraph A55.
[*]  See ASA 600 Special Considerations–Audits of a Group Financial Report (Including the Work of Component Auditors).
[#]  See ASA 570 Going Concern.
[†]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.  The Key Audit Matters section is required for listed entities only.
[*]  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" is not applicable.
[#]   Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made. [Section 307C (5A)(d) of the Corporations Act 2001.]
[§]  The auditor is required, under the Corporations Act 2001, to sign the auditor's report in both their own name and the name of their firm [section 324AB(3)] or the name of the audit company [section 324AD(1)], as applicable.
[*]  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" is not applicable.
[*]   Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made. [Section 307C (5A)(d) of the Corporations Act 2001.]
[#]  A more specific description of the other information, such as "the management report and chair's statement," may be used to identify the other information.
[*]  This additional paragraph may be useful when the auditor has identified an