Document ID: chunk:federal_register_of_legislation:F2023C01140:reg:39:p52
Version: federal_register_of_legislation:F2023C01140
Segment Type: reg
Provision Reference: reg 39 (pt 52/53)
Character Range: 153981–156906

auditor's responsibilities applicable in the context of the engagement.
[#]  See ASA 200, paragraph A56 and ASA 101 Preamble to AUASB Standards, paragraphs A33-A35.
[37]  See ASQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements, paragraph 14.
[*]  Not relevant in Australia.
[38]  See ASA 560 Subsequent Events, paragraphs 10–17.
[39]  See ASA 200, paragraph A55.
[40]  See ASA 210, paragraph 21.
[41]  See ASA 200, paragraph A56.
[42]  See revised ASA 720.
[#]  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.
[*]   Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made. [Section 307C (5A)(d) of the Corporations Act 2001.]
[§]  The Report on the Remuneration Report is an example of "Other Reporting Responsibilities"—refer paragraphs 43-45.  Any additional "Other Reporting Responsibilities" that the auditor needs to address will also be included in a separate section of the auditor's report.  Under paragraph 43, the sub-title "Report on Other Legal and Regulatory Requirements" or other sub-title as appropriate to the section is used.
[*]  The auditor is required, under the Corporations Act 2001, to sign the auditor's report in both their own name and the name of their firm [section 324AB(3)] or the name of the audit company [section 324AD(1)], as applicable.
[#]  The date of the auditor's report is the date the auditor signs the report.
[#]  The sub-title "Report on the Audit of 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.
[*]   Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made.  [Section 307C (5A)(d) of the Corporations Act 2001.]
[§]  The Report on the Remuneration Report is an example of "Other Reporting Responsibilities"—refer paragraphs 43-45.  Any additional "Other Reporting Responsibilities" that the auditor needs to address will also be included in a separate section of the auditor's report.  Under paragraph 43, the sub-title "Report on Other Legal and Regulatory Requirements" or other sub-title as appropriate to the section is used.
[*]  The auditor is required, under the Corporations Act 2001,