Document ID: chunk:federal_register_of_legislation:F2023C01140:reg:39:p51
Version: federal_register_of_legislation:F2023C01140
Segment Type: reg
Provision Reference: reg 39 (pt 51/53)
Character Range: 151259–154244

295 and 303 of the Corporations Act 2001.
[#]  See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraph 13(f) sets out the content of a financial report.
[9]  See ASA 200, paragraph 11.
[10]  See paragraphs 25–26 which deal with the phrases used to express this opinion in the case of a fair presentation framework and a compliance framework respectively.
[11]  See ASA 330 The Auditor's Responses to Assessed Risks, paragraph 26.
[12]  See ASA 450 Evaluation of Misstatements Identified during the Audit, paragraph 11.
[13]  See ASA 570 Going Concern, paragraphs 21–23.
[14]  See ASA 720, paragraph 24.
[15] See ASA 570, paragraph 2.
[16]  See ASA 320 Materiality in Planning and Performing an Audit, paragraph 2.
[17]  See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).
[18]  See ASA 600, paragraph 53.
[19]  See ASA 701, paragraphs 11–16.
[20]  See ASA 260 Communication with Those Charged with Governance, Appendix 2.
[21]  See ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures, paragraph 21.
[22]  For example, Australian Accounting Standards note that fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses.
[23]  See ASA 200, paragraph 13(a).
[24]  For example, Australian Accounting Standards require an entity to provide additional disclosures when compliance with the specific requirements in Australian Accounting Standards is insufficient to enable users to understand the impact of particular transactions, other events and conditions on the entity's financial position and financial performance (See AASB 101 Presentation of Financial Statements, paragraph 17(c)).
[25]  See ASA 200, paragraphs A2–A3.
[26] See ASA 210 Agreeing the Terms of Audit Engagements, paragraph 6(a).
[27]  See ASA 210, paragraph 18.
[28]  [Footnote deleted by the AUASB.  Refer Aus A34.1]
[*]  See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
[29]  See ASA 600, paragraph A56-A57, A66-A68.
[30]  See ASA 600, paragraphs 25,27.
[31]  See ASA 210, paragraphs 9 and A21.
[32]  See ASA 210, paragraph 10.
[33]  See ASA 210, paragraph A24.
[34]  See ASA 200, paragraph 13(j).
[35]  See ASA 210, paragraph 6(b)(i)–(ii).
[36]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement, paragraph 12(c).
[*]  The auditor's report should refer to the specific webpage that applies to the auditor's responsibilities applicable in the context of the engagement.
[#]  See ASA 200, paragraph A56 and ASA 101 Preamble to AUASB Standards, paragraphs A33-A35.
[37]  See ASQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Reports