Section Illustrations of Auditors’ Reports on a - ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009 - Illustrations of Auditors’ Reports on a General Purpose Financial Report—Unmodified Opinions

Illustrations of Auditors’ Reports on a Illustrations of Auditors’ Reports on a General Purpose Financial Report—Unmodified Opinions

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Illustrations of Auditors’ Reports on a General Purpose Financial Report—Unmodified Opinions

 Illustration 1: An auditor’s report on a financial report prepared in accordance with a fair presentation framework designed to meet the common financial information needs of a wide range of users (for example, financial statements prepared in accordance with Australian Accounting Standards).

 [Aus] Illustration 1A: An auditor’s report on a single entity’s financial report prepared in accordance with a fair presentation framework designed to meet the common financial information needs of a wide range of users (under the Corporations Act 2001).

 Illustration 2: An auditor’s report on a complete set of financial statements prepared in accordance with a compliance framework designed to meet the common financial information needs of a wide range of users.

 Illustration 3: An auditor’s report on a consolidated entity’s financial report prepared in accordance with a fair presentation framework designed to meet the common financial information needs of a wide range of users (for example, financial statements prepared in accordance with Australian Accounting Standards).

 [Aus] Illustration 3A: An auditor’s report on a consolidated entity’s financial report prepared in accordance with a fair presentation framework designed to meet the common financial information needs of a wide range of users (under the Corporations Act 2001).