CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1

Operative Date................................ 2

Introduction.................................. 3-5

The Auditor’s Report on a Financial Report............. 6-12

Applicable Financial Reporting Framework............. 13-14

Forming an Opinion on the Financial Report............ 15-19

Rare Circumstances when Applying the Financial Reporting Framework Results in a Misleading Financial Report 20

Elements of the Auditor’s Report in an Audit Conducted in Accordance with Auditing Standards 21-22

Title....................................... 23-24

Addressee................................... 25-26

Introductory Paragraph.......................... 27-32

The Responsibility of Those Charged with Governance for the Financial Report 33-36

Auditor’s Responsibility.......................... 37-43

Auditor’s Opinion.............................. 44-49

Other Reporting Responsibilities.................... 50-52

Auditor’s Signature............................. 53

Date of the Auditor’s Report....................... 54-57

Auditor’s Address.............................. 58

Other...................................... 59-61

Auditor’s Reports for Audits Conducted in Accordance with both Australian Auditing Standards and International Standards on Auditing 62-63

Unaudited Supplementary Information Presented with an Audited Financial Report 64-68

Conformity with International Standards on Auditing...... 69

Appendix 1: Example of an Unmodified Auditor’s Report

Appendix 2: Summary of Audit Reporting Requirements Under the Corporations Act 2001