Document ID: chunk:federal_register_of_legislation:F2023C00335:body:0:p17
Version: federal_register_of_legislation:F2023C00335
Segment Type: other
Provision Reference: 
Character Range: 45298–46199

to be replaced by another term that is appropriate in the context of the legal framework in the particular jurisdiction.
[#]  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 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 applicable assertion by management or those charged with governance.
[†]  Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction.
[*]  The auditor's signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: ASA 700, paragraph Aus A59.1]