Document ID: chunk:federal_register_of_legislation:F2023L00295:body:0:p9
Version: federal_register_of_legislation:F2023L00295
Segment Type: other
Provision Reference: 
Character Range: 24529–27698

year then ended, and notes to the financial statements, including material accounting policy information a summary of significant accounting policies, and the directors' declaration.

    …

    28.               [Aus] Illustration 2A: An auditor's report on a financial report of a listed company and its subsidiaries (Group) prepared in accordance with the Corporations Act 2001 (a fair presentation framework), is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Opinion

    We have audited the financial report of ABC Company Ltd. (the Company and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 30 June 20X1, the consolidated statement of comprehensive income, the consolidated statement of changes in equity and the consolidated 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.

     …

    29.               Illustration 3: An auditor's report on a financial report of an entity other than a listed entity prepared in accordance with a fair presentation framework, 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.#

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    30.               Illustration 4: An auditor's report on a financial report of an entity other than a listed entity prepared in accordance with a general purpose compliance framework, 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 balance sheet as at 30 June 20X1, and the income statement, statement of changes in equity and cash flow statement 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.#

    …

Amendments to ASA 705

Amendments to ASA 705 Appendix: [Aus] Illustration 1A, [Aus] Illustration 2A, [Aus] Illustration 3A, Illustration 4 and Illustration 5

    31.               [Aus] Illustration 1A: An auditor's report containing a qualified opinion due to a material misstatement of the financial report prepared in accordance with the Corporations Act 2001 (a fair presentation framework), is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Qualified 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, the statement of comprehensive income, statement