Section Illustrations of Auditors’ Reports on a - ASA 570 - Going Concern - October 2009 - Illustrations of Auditors’ Reports on a General Purpose Financial Report—Modified Opinions due to Going Concern Considerations (Fair Presentation Framework)

Illustrations of Auditors’ Reports on a Illustrations of Auditors’ Reports on a General Purpose Financial Report—Modified Opinions due to Going Concern Considerations (Fair Presentation Framework)

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Illustrations of Auditors’ Reports on a General Purpose Financial Report—Modified Opinions due to Going Concern Considerations (Fair Presentation Framework)

 [Aus] Illustration 1: An auditor’s report on a financial report containing a qualified opinion due to inadequate disclosure of a material uncertainty in the financial report (under the Corporations Act 2001). (Ref: Para. A23‑Aus A23.2)

 [Aus] Illustration 2: An auditor’s report on a financial report containing an adverse opinion due to inadequate disclosure of a material uncertainty in the financial report. (under the Corporations Act 2001). (Ref: Para. A24‑Aus A24.2)

 [Aus] Illustration 3: An auditor’s report on a financial report containing a disclaimer of opinion due to a limitation of scope on the auditor (under the Corporations Act 2001). (Ref: Para. A27‑Aus A27.1)

See ASA 700[*] for applicable wording in the auditor’s report when the company makes a statement on compliance with International Financial Reporting Standards (IFRSs) and/or includes a Remuneration Report in the Directors’ Report.