Document ID: chunk:federal_register_of_legislation:F2023L00295:body:0:p10
Version: federal_register_of_legislation:F2023L00295
Segment Type: other
Provision Reference: 
Character Range: 27417–30654

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 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 directors' declaration.

    …

    32.               [Aus] Illustration 2A: An auditor's report containing an adverse opinion due to a material misstatement of the group financial report prepared in accordance with the Corporations Act 2001 (a fair presentation framework), is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

 Adverse 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, notes comprising material accounting policy information a summary of significant accounting policies, and the directors' declaration.

    …

    33.               [Aus] Illustration 3A: An auditor's report containing a qualified opinion due to the auditor's inability to obtain sufficient appropriate audit evidence regarding a foreign associate - 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), 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, notes comprising material accounting policy information a summary of significant accounting policies, and the directors' declaration.

    …

    34.               Illustration 4: An auditor's report containing a disclaimer of opinion due to the auditor's inability to obtain sufficient appropriate audit evidence about a single element of the financial report, is amended to read as follows:

    INDEPENDENT AUDITOR'S REPORT

    …

    Disclaimer of Opinion

    We were engaged to audit the financial report of ABC Entity and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 30 June 20X1, 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 financial report, including material accounting policy information a summary of significant accounting policies, and the declaration by those charged with governance.#

     …

    35.               Illustration 5: An auditor's report containing a disclaimer of opinion