Document ID: chunk:federal_register_of_legislation:F2022C01208:schedule:1:p3
Version: federal_register_of_legislation:F2022C01208
Segment Type: schedule
Provision Reference: sch 1 (pt 3/5)
Character Range: 173466–176254

is filed.
[33]   ASA 700 Forming an Opinion and Reporting on a Financial Report contains information on the wording of reports that may be helpful.
[34]  Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction.
[35]   The auditor's review report is required to be signed in one or more of the name of the audit firm, the name of the audit company or the personal name of the auditor, as appropriate.
[36]   The date of the auditor's report is the date the auditor signs the report.
[37]  The sub-title "Report on the Financial Report" is unnecessary in circumstances when the second sub-title "Report on Other Legal and Regulatory Requirements", or other appropriate sub-title, is not applicable.
[38]  Insert relevant statement or description of accounting policies as required by AASB 134
[39]  Amend these terms to reflect the appropriate assertion statement and title for those charged with governance.
[40]  When the auditor is aware that the financial report will be included in a document that contains other information, the auditor may consider, if the form of presentation allows, identifying the page numbers on which the reviewed financial report is presented.
[41]  The auditor may wish to specify the regulatory authority or equivalent with whom the financial report is filed.
[42]  ASA 700 Forming an Opinion and Reporting on a Financial Report contains information on the wording of reports that may be helpful.
[43]  Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction
[44]  ASA 700 Forming an Opinion and Reporting on a Financial Report contains information on the wording of reports that may be helpful.
[45]   The auditor's review report is required to be signed in one or more of the name of the audit firm, the name of the audit company or the personal name of the auditor, as appropriate.
[46]   The date of the auditor's report is the date the auditor signs the report.
[47]  The sub-title "Report on the Financial Report" is unnecessary in circumstances when the second sub-title "Report on Other Legal and Regulatory Requirements", or other appropriate sub-title, is not applicable.
[48]  Insert relevant statement or description of accounting policies as required by AASB 134.
[49]  Amend these terms to reflect the appropriate assertion statement and title for those charged with governance.
[50]  When the auditor is aware that the financial report will be included in a document that contains other information, the auditor may consider, if the form of presentation allows, identifying the page numbers on which the reviewed financial report is presented.
[51]  The auditor may wish to specify the regulatory authority or equivalent with whom the financial