Document ID: chunk:federal_register_of_legislation:F2023C00370:reg:9:p12
Version: federal_register_of_legislation:F2023C00370
Segment Type: reg
Provision Reference: reg 9 (pt 12/13)
Character Range: 37324–40123

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 provided on the other information.
[12]  Throughout these illustrative auditor's reports, the terms management and those charged with governance may need to be replaced by another term that is appropriate in the context of the legal framework in 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.
  The date of the auditor's report is the date the auditor signs the report.
[*]  [Footnotes deleted by the AUASB.  Refer text box above.]
[13]  See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).
[14]  See ASA 210 Agreeing the Terms of Audit Engagements.
[15]  See ASA 570 Going Concern.
[16]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[*]  See ASA 720 The Auditor's Responsibilities Relating to Other Information.
  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", or other appropriate sub‑title, is not applicable.
[#]  Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made.
[†]  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 provided on the other information.
  The Report on the Remuneration Report is an example of "other reporting responsibilities".  Any additional "other reporting responsibilities" that the auditor needs to address, will also be included in a separate section of the auditor's report following the opinion paragraph on the financial report.  Under paragraph 38 of ASA 700, the sub‑title "Report on Other Legal and Regulatory Requirements" or other sub‑title as appropriate to the section, is used.
  The auditor's report needs to be signed in one or more of the following ways: name of the audit firm, the name of the audit company or the personal name of the auditor as appropriate.
[§]  The date of the auditor's report is the date the auditor signs the report.