Document ID: chunk:federal_register_of_legislation:F2024L01716:body:0:p3
Version: federal_register_of_legislation:F2024L01716
Segment Type: other
Provision Reference: 
Character Range: 6407–7518

or deletion relevant paragraph numbers, cross-references and footnotes are updated.

Amendments to ASA 600

    Amendments to ASA 600 Appendix 1: [Aus] Illustration 1A

     1.                    [Aus] Illustration 1A: Illustration of Independent Auditor's Report When the Group Auditor Is Not Able to Obtain Sufficient Appropriate Audit Evidence on Which to Base the Group Audit Opinion – General Purpose Financial Report, Qualified Opinion under the Corporations Act 2001, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Qualified Opinion

    We have audited the consolidated financial report of ABC Company and its subsidiaries (the Group), which comprise the consolidated statement of financial position as at 31 December, 20X1, and the consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial report, including material accounting policy information a summary of significant accounting policies, and the directors' declaration.

     …