Document ID: chunk:federal_register_of_legislation:F2023C00329:reg:16:p22
Version: federal_register_of_legislation:F2023C00329
Segment Type: reg
Provision Reference: reg 16 (pt 22/23)
Character Range: 65776–68642

Matters in the Independent Auditor's Report.
[*]  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", or other appropriate sub‑title, 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.
[*]  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.
[20]  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", or other appropriate sub‑title, is not applicable.
[*]  Or other appropriate assertion by management or those charged with governance.
[*]  The auditor's signature is either in the name of the audit firm, the personal name of the audit or both, as appropriate.
[21]  See ASA 600 Special Considerations—Audits of Group Financial Reports (Including the Work of Component Auditors).
[22]  See ASA 210 Agreeing the Terms of Audit Engagements.
[23]  See ASA 570 Going Concern.
[24]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[*]  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", or other appropriate sub‑title, 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.
[*]  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.
[25] 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", or other appropriate sub‑title, is not applicable.
[*]  Or other appropriate assertion by management or those charged with governance.
[*]  The auditor's signature is either in the name of the audit firm, the personal name of the audit or both, as appropriate.
[26]  The sub‑title "Report on the Audit of the Financial Report" is unnecessary in circumstances when the second sub‑title "Report on Other Legal