Document ID: chunk:federal_register_of_legislation:F2023C01138:reg:4:p39
Version: federal_register_of_legislation:F2023C01138
Segment Type: reg
Provision Reference: reg 4 (pt 39/43)
Character Range: 111880–114743

in the context of our audit of the financial report as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.  In addition to the matter described in the Basis for Adverse Opinion section we have determined the matters described below to be the key audit matters to be communicated in our report.

[Description of each key audit matter in accordance with ASA 701.]

Other Information [or another title if appropriate, such as "Information Other than the Financial Report and Auditor's Report Thereon"]

The directors are responsible for the other information.  The other information comprises the [information included in the [X report],[#] (but does not include the financial report and our auditor's report thereon.)]

Our opinion on the financial report does not cover the other information and accordingly we do not express any form of audit opinion thereon.

In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit or otherwise appears to be materially misstated.  If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.  As described in the Basis for Adverse Opinion section above, the Group should have consolidated XYZ Company and accounted for the acquisition based on provisional amounts.  We have concluded that the other information is materially misstated for the same reason with respect to the amounts or other items in the X report affected by the failure to consolidate XYZ Company.

Responsibilities of the Directors for the Financial Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 2A in ASA 700.]

Auditor's Responsibilities for the Audit of the Financial Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 2A in ASA 700.]

Report on the Remuneration Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 2A in ASA 700.]

[Auditor's name and signature][†]

[Name of Firm]

[Date of the auditor's report]

[Auditor's address]

[*]  Early adoption, in conjunction with ASA 315 Identifying and Assessing the Risks of Material Misstatement, permitted.
[1]  See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.
[2]  [Deleted by the AUASB. Refer Footnote *]
[*]  Refer ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
[3]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[4]  See ASA 230 Audit Documentation, paragraphs 8–11.
[5]  [Deleted by the AUASB].
[6]