Document ID: chunk:federal_register_of_legislation:F2023C01156:reg:14:p22
Version: federal_register_of_legislation:F2023C01156
Segment Type: reg
Provision Reference: reg 14 (pt 22/22)
Character Range: 65355–66626

to the service auditor's report if such reference assists in explaining the reason for the user auditor's modified opinion.  In such circumstances, the user auditor may need the consent of the service auditor before making such a reference.
[*]  Early adoption, in conjunction with ASA 315 Identifying and Assessing the Risks of Material Misstatement, permitted.
[1]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement.
[2]  See ASA 330 The Auditor's Responses to Assessed Risks.
[3]  See ASA 315, paragraph 19.
[4]  See ASA 315, paragraph 26(a).
[5]  See ASA 315, paragraph 26(d).
[6]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report, paragraph 6.
[7]  See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraphs 4 and A2-A3.
[8]  See ASA 315, paragraph 26(a)(iii).
[9]  [Footnote deleted by the AUASB.  Refer Aus A16.1]
[10]  See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information.
[11]  See ASA 330, paragraph 8.
[12]  See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management, paragraphs 9-10.
[13]  See ASA 265, paragraph 10.