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ASRE 2415 Review of a Financial Report - : Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation
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Turn the raw legal text into a practical explanation grounded in ASRE 2415 Review of a Financial Report - : Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation.
The following example auditor’s review report is to be used as a guide only and will need to be adapted according to the review engagement requirements and circumstances. It is based on the example review reports contained in the Appendices of ASRE 2400 and ASRE 2410.
The example auditor’s review report is to be adapted as necessary for reviews under the ACNC Act or other applicable legislation or regulation.
Example 1: Financial report of a company limited by guarantee prepared under the Corporations Act 2001. The financial reporting framework is designed to achieve fair presentation.
EXAMPLE OF AN UNMODIFIED REVIEW REPORT
INDEPENDENT AUDITOR’S REVIEW REPORT
To the members of [name of company/entity]