Document ID: chunk:federal_register_of_legislation:F2023C00337:reg:1:p19
Version: federal_register_of_legislation:F2023C00337
Segment Type: reg
Provision Reference: reg 1 (pt 19/23)
Character Range: 60011–62986

fair view in accordance with the Corporations Act 2001 and Australian Accounting Standards;[26]

    (b)           For such internal control as [management] determines is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error; and

    (c)           To provide us with:[27]

       (i)            Access to all information of which the directors and management are aware that is relevant to the preparation of the financial report such as records, documentation and other matters;

       (ii)          Additional information that we may request from the directors and management for the purpose of the audit;

       (iii)        Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence; and

Aus  (d) [Where applicable, in respect of other information:

(i)                 You will inform us of all the documents that you expect to issue that may comprise other information;

            If the other information is to be provided prior to the auditor's report date:

         [The financial report and any other information you may obtain prior to the date of your auditor's report will be consistent with one another, and the other information will 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 you may not obtain prior to the date of the auditor's report, that we intend to prepare and issue will provided to you by [insert date] to enable you to complete your required procedures.]]

As part of our audit process, we will request from [management and, where appropriate, those charged with governance], written confirmation concerning representations made to us in connection with the audit.

We look forward to full cooperation from your staff during our audit.

[Other relevant information]

[Insert other information, such as fee arrangements, billings and other specific terms, as appropriate.]

[Reporting]

[Insert appropriate reference to the expected form and content of the auditor's report, including, if applicable, the reporting on other information in accordance with ASA 720.]

The form and content of our report may need to be amended in the light of our audit findings.

Other Matters under the Corporations Act 2001

Independence

We confirm that, to the best of our knowledge and belief, we currently meet the independence requirements of the Corporations Act 2001 in relation to the audit of the financial report.  In conducting our audit of the financial report, should we become aware that we have contravened the independence requirements of the Corporations Act 2001, we shall notify you on a timely basis.  As part of our audit process, we shall also provide you with a written independence declaration as required by the Corporations Act 2001.

The Corporations Act