Document ID: chunk:federal_register_of_legislation:F2023C01138:reg:4:p22
Version: federal_register_of_legislation:F2023C01138
Segment Type: reg
Provision Reference: reg 4 (pt 22/43)
Character Range: 65987–69087

guarantees, indemnifications, contractual obligations, litigation or environmental liability cases, and other contingencies, including management's qualitative assessments of the entity's related exposures.

      * Descriptions of changes in legal or regulatory requirements, such as new tax or environmental regulations, that have materially impacted the entity's operations or fiscal position, or will have a material impact on the entity's future financial prospects.

      * Management's qualitative assessments of the impacts of new financial reporting standards that have come into effect during the period, or will come into effect in the following period, on the entity's financial results, financial position and cash flows.

      * General descriptions of the business environment and outlook.

      * Overview of strategy.

      * Descriptions of trends in market prices of key commodities or raw materials.

      * Contrasts of supply, demand and regulatory circumstances between geographic regions.

      * Explanations of specific factors influencing the entity's profitability in specific segments.

[Aus] Appendix 2

 (Ref: Para. 21-22 and Aus A52.1)

DECISION TREE DIAGRAM for other information reporting in the auditor's report

[Aus] Appendix 3

(Ref: Para. 21‒22, A53)

Illustrations of Auditor's Reports Relating to Other Information

      * Illustration 1: [Deleted by the AUASB.  Refer [Aus] Illustration 1A]

      * [Aus] Illustration 1A: An auditor's report of a listed company, containing an unmodified opinion when the auditor has obtained all of the other information prior to the date of the auditor's report and has not identified a material misstatement of the other information.

      * Illustration 2: [Deleted by the AUASB.  Refer [Aus] Illustration 2A]

      * [Aus] Illustration 2A: An auditor's report of a listed company containing an unmodified opinion when the auditor has obtained part of the other information prior to the date of the auditor's report, has not identified a material misstatement of the other information, and expects to obtain other information after the date of the auditor's report.

      * Illustration 3: An auditor's report of an entity other than a listed entity containing an unmodified opinion when the auditor has obtained part of the other information prior to the date of the auditor's report, has not identified a material misstatement of the other information, and expects to obtain other information after the date of the auditor's report.

      * Illustration 4: [Deleted by the AUASB.  Refer [Aus] Illustration 4A]

      * [Aus] Illustration 4A: An auditor's report of a listed company containing an unmodified opinion when the auditor has obtained no other information prior to the date of the auditor's report but expects to obtain other information after the date of the auditor's report.

      * Illustration 5: [Deleted by the AUASB.  Refer [Aus] Illustration 5A]

      * [Aus] Illustration 5A: An auditor's report of a listed company containing an unmodified opinion when the auditor has obtained all