CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-7

Matters that Do Not Affect the Auditor’s Opinion......... 8

Significant Uncertainty – Going Concern.............. 9-10

Significant Uncertainty – Other..................... 11

Significant Uncertainty – Going Concern and Other....... 12-14

Additional Disclosures........................... 15-16

Inconsistent Other Information..................... 17-18

Subsequent Events Resulting in a New Auditor’s Report on a Revised Financial Report 19

Other Reporting Responsibilities.................... 20

Matters that Do Affect the Auditor’s Opinion............ 21-28

Circumstances that may Result in Other than an Unqualified Opinion

Limitation on Scope............................ 29-31

Disagreement with those Charged with Governance....... 32-34

Conflict Between Applicable Financial Reporting Frameworks 35-36

Conformity with International Standards on Auditing...... 37

Appendix 1: Terminology used in this Auditing Standard

Circumstances in which a modification would be issued and the type of modification appropriate in those circumstances

Appendix 2: Examples of Modified Auditor’s Reports