Document ID: chunk:federal_register_of_legislation:F2023C01138:reg:4:p29
Version: federal_register_of_legislation:F2023C01138
Segment Type: reg
Provision Reference: reg 4 (pt 29/43)
Character Range: 84910–87864

fairly, in all material respects, (or give a true and fair view of) the financial position of the Entity as at 30 June 20X1, and (of) its financial performance and its cash flows for the year then ended in accordance with Australian Accounting Standards.

Basis for Opinion

We conducted our audit in accordance with Australian Auditing Standards.  Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Report section of our report.  We are independent of the Entity in accordance with the ethical requirements of the Accounting Professional & Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the financial report in Australia.  We have also fulfilled our other ethical responsibilities in accordance with the Code.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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

Management[‡] is responsible for the other information.  The other information obtained at the date of this auditor's report is information included in the [X report],[#] (but does not include the financial report and our auditor's report thereon).

Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit, or otherwise appears to be materially misstated.

If, based on the work we have performed on the other information obtained prior to the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard.

Responsibilities of Management and Those Charged with Governance for the Financial Report[†]

[Reporting in accordance with ASA 700 – see Illustration 3 in ASA 700.]

Auditor's Responsibilities for the Audit of the Financial Report

[Reporting in accordance with ASA 700 – see Illustration 3 in ASA 700.]

[Signature][§]

[Date of the auditor's report]

[Auditor's Address]

Example Auditor's Report
Single Company‑Corporations Act 2001
Unmodified opinion – No Other Information obtained
(Fair Presentation Framework)

[Aus] Illustration 4A

    For purposes of this illustrative auditor's report, the following circumstances are assumed:

      * Audit of the financial report of a single listed company.  The audit is not a group audit (i.e., ASA 600 does not apply).

      * The financial report is prepared