ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009
Example Auditor’s Report Single Company—Example Auditor’s Report Single Company—Corporations Act 2001(Fair Presentation Framework)
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Example Auditor’s Report
Single Company—Corporations Act 2001
(Fair Presentation Framework)
[Aus] Illustration 1A:
Circumstances include the following:
Audit of a single company’s financial report.
The financial report is prepared for a general purpose under the Corporations Act 2001.
The financial report includes a statement that the financial statements comply with International Financial Reporting Standards (IFRSs).
The terms of the audit engagement reflect the description of management’s responsibility for the financial report in ASA 210.
In addition to the audit of the financial report, the auditor has other reporting responsibilities required under section 308(3C) of the Corporations Act 2001.
(Ref: Para. 38 and 39)
INDEPENDENT AUDITOR’S REPORT
[Appropriate Addressee]