Document ID: chunk:federal_register_of_legislation:F2023C00370:reg:9:p11
Version: federal_register_of_legislation:F2023C00370
Segment Type: reg
Provision Reference: reg 9 (pt 11/13)
Character Range: 34649–37564

and appropriate to provide a basis for our qualified audit opinion.

Key Audit Matters

[Reporting in accordance with ASA 700 – see [Aus] Illustration 1A in the Appendix of ASA 700.]

Other Information [or another title if appropriate such as "Information Other than the Financial Report and Auditor's Report Thereon"]

[Reporting in accordance with the reporting requirements in ASA 720 – see [Aus] Illustration 6A in Appendix 3 of ASA 720.[†]]

Other Matter

The financial report of the Company for the year ended 30 June 20X0 was audited by another auditor who expressed an unmodified opinion on the financial report on 30 September 20X0.

Responsibilities of the Directors for the Financial Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 1A in the Appendix of ASA 700.]

Auditor's Responsibilities for the Audit of the Financial Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 1A in the Appendix of ASA 700.]

Report on the Remuneration Report

[Reporting in accordance with ASA 700 – see [Aus] Illustration 1A in the Appendix of ASA 700.]

[Auditor's name and signature]

[Name of Firm]

[Date of the auditor's report][§]

[Auditor's address]
[*]  Early adoption, in conjunction with ASA 315 Identifying and Assessing the Risks of Material Misstatement, permitted.
[1] See ASA 710 Comparative Information—Corresponding Figures and Comparative Financial Reports.
[2] See ASA 300 Planning an Audit of a Financial Report.
[3] See ASA 450 Evaluation of Misstatements Identified during the Audit, paragraphs 8 and 12.
[4] See ASA 315 Identifying and Assessing the Risks of Material Misstatement.
[5] See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
  See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
[6]  See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).
[7]  See ASA 210 Agreeing the Terms of Audit Engagements.
[8] [Footnote deleted by the AUASB—not applicable in Australia.]
[9]  See ASA 570 Going Concern.
[10]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[*]  See ASA 720 The Auditor's Responsibilities Relating to Other Information.
[11] 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" is not applicable.
  Or other appropriate assertion by management or those charged with governance.
[#]  Paragraph 22 of ASA 720 requires the auditor to consider the implications for the other information statement of a matter giving rise to a qualified or adverse opinion in accordance with ASA 705.  See ASA 720, Appendix 3, [Aus] Illustration 6A, for circumstances where the matter giving rise to a qualified opinion impacts on the conclusion