Document ID: chunk:federal_register_of_legislation:F2023C00340:reg:10:p29
Version: federal_register_of_legislation:F2023C00340
Segment Type: reg
Provision Reference: reg 10 (pt 29/29)
Character Range: 84958–86547

is required to sign the auditor's report in both their own name and the name of their firm [section 324AB(3) of the Corporations Act 2001] or the name of the audit company [section 324AD(1) of the Corporations Act 2001], as applicable.
[*]  See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).
[#]  See ASA 210 Agreeing the Terms of Audit Engagements.
[†]  See ASA 705, paragraph 29.
[§]  Paragraph A55 of ASA 720, The Auditor's Responsibilities Relating to Other Information requires the auditor not to include an other information section when the auditor issues a disclaimer of opinion on the financial report in accordance with ASA 705.
[‡]   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.
[#]  The Report on the Remuneration Report is an example of "Other Reporting Responsibilities"—refer paragraphs 42‑44 of ASA 700.  Any additional "Other Reporting Responsibilities" that the auditor needs to address will also be included in a separate section of the auditor's report.  Under paragraph 42 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 is required to sign the auditor's report in both their own name and the name of their firm [section 324AB(3) of the Corporations Act 2001] or the name of the audit company [section 324AD(1) of the Corporations Act 2001], as applicable.