Document ID: chunk:federal_register_of_legislation:F2023C00330:reg:10:p13
Version: federal_register_of_legislation:F2023C00330
Segment Type: reg
Provision Reference: reg 10 (pt 13/14)
Character Range: 43476–46515

financial report.  (ASA 240)

               * We have disclosed to you all information in relation to allegations of fraud, or suspected fraud, affecting the entity's financial report communicated by employees, former employees, analysts, regulators or others.  (ASA 240)

               * We have disclosed to you all known instances of non‑compliance or suspected non‑compliance with laws and regulations whose effects should be considered when preparing the financial report.  (ASA 250)

               * We have disclosed to you all known actual or possible litigation and claims whose effects should be considered when preparing the financial report; and accounted for and disclosed in accordance with [the applicable financial reporting framework].  (ASA 502)

               * We have disclosed to you the identity of the entity's related parties and all the related party relationships and transactions of which we are aware.  (ASA 550)

      * Aus  In respect of other information:

              + We have informed you of all the documents that we expect to issue that may comprise other information;

If the other information has been provided prior to the auditor's report date:

           * [The financial report and any other information obtained by you prior to the date of your auditor's report is consistent with one another, and the other information does not contain any material misstatements;] or

If the other information will not be provided prior to the auditor's report date:

           * [With regard to any other information that we have not provided to you prior to the date of the auditor's report, that we intend to prepare and issue such other information and that we expect to issue it by [insert date.] and will provide it to you to enable you to complete your required procedures.]

               * [Any other matters that the auditor may consider necessary (see paragraph A11).]

                    *                  Aus  We have provided you with all requested information, explanations and assistance for the purposes of the audit.[*]

                    *                  Aus We have provided you with all information required by the Corporations Act 2001 [where applicable].[#]

Management

[*]  Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted.
[1]  See ASA 500 Audit Evidence, paragraph 5(c).
[2]  See ASA 210 Agreeing the Terms of Audit Engagements, paragraph 6(b)(i).
[3]  See ASA 210, paragraph 6(b)(iii).
[4]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[5]  See ASA 210, paragraph 6(b).
[6]  See ASA 450 Evaluation of Misstatements Identified during the Audit, paragraph 5.
[7]  See ASA 260 Communication with Those Charged with Governance, paragraph 16(c)(ii).
[8]  See ASA 230 Audit Documentation, paragraphs 8(c) and 10.
[9]  See ASA 705, paragraph 9.
[*]  See, for example, section 310 of the Corporations Act 2001.
[#]  See, for example, section 307(b) and section 308(3)(b) of