example 5: compliance with a contractualexample 5: compliance with a contractual agreement

example 5: compliance with a contractual agreement

INDEPENDENT AUDITOR’S REPORT

[Appropriate Addressee]

Report on the Financial Report

We have audited [name of entity]’s compliance with the accounting and financial reporting matters of section xx to xx inclusive of the Indenture dated [insert date] with DEF Bank as at 30 June 20XX.

The [Responsibility of Those Charged with Governance][10] for Compliance

[Those charged with governance] are responsible for ensuring compliance with the accounting and financial reporting matters of section xx to xx inclusive of the indenture. This responsibility includes [include description of the responsibility of those charged with governance].

Auditor’s Responsibility

Our responsibility is to express an opinion on whether [name of entity] has complied with the relevant sections of the Indenture. We conducted our audit in accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether [name of entity] has complied with the relevant sections of the Indenture.

An audit involves [include description of audit procedures].

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Auditor’s Opinion

In our opinion, the entity was, in all material respects, in compliance with the accounting and financial reporting matters of the sections of the Indenture referred to in the preceding paragraphs as at 30 June 20XX.

[Auditor’s signature]

[Date of the auditor’s report]

[Auditor’s address]