Document ID: chunk:federal_register_of_legislation:F2023L00295:body:0:p14
Version: federal_register_of_legislation:F2023L00295
Segment Type: other
Provision Reference: 
Character Range: 38984–42021

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, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Opinion

    We have audited the financial report of ABC Company Ltd., (the Company), which comprises the statement of financial position as at 30 June 20X1, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including material accounting policy information,a summary of significant accounting policies and the directors' declaration.

    …

    46.               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, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Opinion

    We have audited the financial report of ABC Entity (the Entity), which comprises the statement of financial position as at 30 June 20X1, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including material accounting policy information,a summary of significant accounting policies and the declaration by those charged with governance.*

    …

    47.               [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, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Opinion

    We have audited the financial report of ABC Company Ltd., (the Company), which comprises the statement of financial position as at 30 June 20X1, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including material accounting policy information,a summary of significant accounting policies and the directors' declaration.

    …

    48.               [Aus] Illustration 5A: 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 concluded that a material misstatement of the other information exists, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Opinion

    We have audited the financial report of ABC Company Ltd., (the Company), which comprises the statement of financial position as at 30 June 20X1, and