Document ID: chunk:federal_register_of_legislation:F2023C01140:reg:39:p53
Version: federal_register_of_legislation:F2023C01140
Segment Type: reg
Provision Reference: reg 39 (pt 53/53)
Character Range: 156652–158629

in a separate section of the auditor's report.  Under paragraph 43, the sub-title "Report on Other Legal and Regulatory Requirements" or other sub-title as appropriate to the section is used.
[*]  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 date of the auditor's report is the date the auditor signs the report.
[#]  Or other applicable assertion by management or those charged with governance.
[43]  Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction.
[44]  Where management's responsibility is to prepare a financial report that gives a true and fair view, this may read: "Management is responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards, and for such ..."
[*]  The auditor's signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64]
[#]  The date of the auditor's report is the date the auditor signs the report.
[#]  Or other applicable assertion by management or those charged with governance.
[45]  Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction.
[46]  [Deleted by the AUASB – not applicable as the financial reporting framework in this example is a compliance framework].
[47]  This sentence would be modified, as appropriate, in circumstances when the auditor also has responsibility to issue an opinion on the effectiveness of internal control in conjunction with the audit of the financial report.
[*]  The auditor's signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64]
[#]  The date of the auditor's report is the date the auditor signs the report.