example 6: summarised financial reportexample 6: summarised financial report

example 6: summarised financial report

INDEPENDENT AUDITOR’S REPORT

[Appropriate Addressee]

Report on the Financial Report

We have audited the accompanying summarised financial report of [name of entity], comprising the summary balance sheet as at 30 June 20XX, the summary income statement, statement of changes in equity and cash flow statement for the year then ended, and related notes, which was derived from the financial report of [name of entity] for the year ended 30 June 20XX. We expressed an unmodified auditor’s opinion on that financial report in our auditor’s report dated [insert date].

The Responsibility of [Those Charged with Governance][11] for the Summarised Financial Report

[Those charged with governance] are responsible for the preparation and presentation of the summarised financial report in accordance with [describe established criteria].

Auditor’s Responsibility

Our responsibility is to express an opinion on the summarised financial report based on our procedures, which were conducted in accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements.

Auditor’s Opinion

In our opinion, the information reported in the summarised financial report is consistent, in all material respects, with the financial report from which it was derived. For a better understanding of the scope of our audit, this auditor’s report should be read in conjunction with our audit report on the financial report.

[Auditor’s signature]

[Date of the auditor’s report]

[Auditor’s address]