Document ID: chunk:federal_register_of_legislation:F2021C01247:reg:10:p20
Version: federal_register_of_legislation:F2021C01247
Segment Type: reg
Provision Reference: reg 10 (pt 20/21)
Character Range: 59658–62457

200, paragraph 18.
[5]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement, paragraph 19(b).
[6]  ASA 700 Forming an Opinion and Reporting on a Financial Report.
[7]  See ASA 700, paragraph 15.
[8]  Or other term that is appropriate in the context of the legal framework in the particular jurisdiction.
  [*]  See, for example, Division 1 of Part 2M.3 of the Corporations Act 2001.
[9]  See ASA 200, paragraph 13(f).
[10]  See ASA 210, paragraph 18.
[11]  See ASA 200, paragraphs 14, 18 and Aus 23.1.
[12]  See ASA 320 Materiality in Planning and Performing an Audit, paragraph 2.
[13]  ASA 260 Communication with Those Charged with Governance.
[14]  See ASA 260, paragraph A8.
[15]  ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[16]  ASA 570 Going Concern.
[17]  ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report.
[18]  See ASA 570 Going Concern, paragraph 2.
[19]  See ASA 700, paragraphs 34(b) and A48.
[20]  See ASA 700, paragraph 39(b)(iv).
[21]  ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[22]  See ASA 700, paragraph 31.
[23]  ASA 720 The Auditor's Responsibilities Relating to Other Information.
[*]  See ASA 700, paragraphs Aus 46.1, A61-A63
[24]  See ASA 706, paragraphs 10–11.
[25]  See ASA 706, paragraph 9(a).
[#]  See AASB 2020-2 Amendments to Australian Accounting Standards – Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities.
[*]  Or other appropriate term.
[26]  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.
[27]  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.
[#]  The auditor's report is dated as of the date the auditor signs that report.
[*]  Or other term as appropriate.
[28]  Or other terms that are appropriate in the context of the legal framework in the particular jurisdiction
[29]  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.
[#]  The auditor's report is dated as of the date the auditor