Document ID: chunk:federal_register_of_legislation:F2017L00693:body:0:p4
Version: federal_register_of_legislation:F2017L00693
Segment Type: other
Provision Reference: 
Character Range: 9346–11501

Aus 49.1 inserted after paragraph 49 as follows:

    The auditor's report shall be dated as of the date the auditor signs that report.

10.               A footnote is added to the "Date of the auditor's report" line in illustrations 1A, 2A, 3 and 4 as follows:

The date of the auditor's report is the date the auditor signs the report.

Amendments to ASA 701

11.               New paragraph Aus 5.1 inserted after paragraph 5 as follows:

    Key audit matters are not required to be communicated in auditor's reports on condensed financial reports prepared in accordance with AASB 134 Interim Financial Reporting.

Amendments to ASA 800

12.               Amend numbering of current paragraph Aus 1.1 to Aus 0.1.

13.               Amend numbering of current paragraph Aus 1.2 to Aus 0.2.

14.               Amend numbering of current paragraph Aus 1.3 to Aus 0.3.

15.               Paragraph A18 and associated footnote is deleted.  The following wording is inserted:

[Deleted by the AUASB.  Refer to Aus A18.1].

16.               A new paragraph Aus A18.1 and footnote is inserted as follows:

The requirement in ASA 700 for the name of the engagement partner to be included in the auditor's report where required by law or regulation also applies to audits of special purpose financial reports. (footnote See ASA 700 paragraph Aus 46.1, A61-A63)

Amendments to ASA 805

17.               Amend numbering of current paragraph Aus 1.1 to Aus 0.1.

18.               Amend numbering of current paragraph Aus 1.2 to Aus 0.2.

19.               Amend numbering of current paragraph Aus 1.3 to Aus 0.3.

20.               Paragraph A22 and associated footnote is deleted.  The following wording is inserted:

[Deleted by the AUASB.  Refer to Aus A22.1].

21.               A new paragraph Aus A22.1 and footnote is inserted as follows:

The requirement in ASA 700 for the name of the engagement partner to be included in the auditor's report where required by law or regulation also applies to audits of single financial statements and specific elements, accounts or items of a financial statement. (footnote See ASA 700 paragraph Aus 46.1, A61-A63).