Document ID: chunk:federal_register_of_legislation:F2023C01138:reg:4:p6
Version: federal_register_of_legislation:F2023C01138
Segment Type: reg
Provision Reference: reg 4 (pt 6/43)
Character Range: 21860–24941

report exists or the auditor's understanding of the entity and its environment needs to be updated, the auditor shall respond appropriately in accordance with the other Australian Auditing Standards.  (Ref: Para. A51)

Reporting

21.                 The auditor's report shall include a separate section with a heading "Other Information", or other appropriate heading, when, at the date of the auditor's report: (Ref: Para. Aus A52.1)

(a)                For an audit of a financial report of a listed entity, the auditor has obtained, or expects to obtain, the other information; or

(b)                For an audit of a financial report of an entity other than a listed entity, the auditor has obtained some or all of the other information.  (Ref: Para. A52)

22.                 When the auditor's report is required to include an Other Information section in accordance with paragraph 21 of this Auditing Standard, this section shall include: (Ref: Para. A53)

(a)                A statement that management is responsible for the other information;

(b)                An identification of:

(i)                 Other information, if any, obtained by the auditor prior to the date of the auditor's report; and

(ii)               For an audit of a financial report of a listed entity, other information, if any, expected to be obtained after the date of the auditor's report;

(c)                A statement that the auditor's opinion does not cover the other information and, accordingly, that the auditor does not express (or will not express) an audit opinion or any form of assurance conclusion thereon;

(d)                A description of the auditor's responsibilities relating to reading, considering and reporting on other information as required by this Auditing Standard; and

(e)                When other information has been obtained prior to the date of the auditor's report, either:

(i)                 A statement that the auditor has nothing to report; or

(ii)               If the auditor has concluded that there is an uncorrected material misstatement of the other information, a statement that describes the uncorrected material misstatement of the other information.

23.                 When the auditor expresses a qualified or adverse opinion in accordance with ASA 705,[3] the auditor shall consider the implications of the matter giving rise to the modification of opinion for the statement required in paragraph 22(e) of this Auditing Standard.  (Ref: Para. A54–A58)

Reporting Prescribed by Law or Regulation

24.               If the auditor is required by law or regulation of a specific jurisdiction to refer to the other information in the auditor's report using a specific layout or wording, the auditor's report shall refer to Australian Auditing Standards only if the auditor's report includes, at a minimum: (Ref: Para. A59)

(a)                Identification of the other information obtained by the auditor prior to the date of the auditor's report;

(b)                A description of the auditor's responsibilities with respect to