CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

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

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

Introduction.................................. 4-5

General Considerations.......................... 6-17

Reports on Financial Reports Prepared in Accordance With an Alternative Comprehensive Basis of Accounting 18-26

Reports on Components of a Financial Report........... 27-37

Reports on Compliance with Contractual Agreements...... 38-42

Reports on Summarised Financial Reports.............. 43-49

Conformity with International Standards on Auditing...... 50

Appendix 1: Examples of Auditors’ Reports on Special Purpose Audit Engagements

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