Amendments to ASA 600Amendments to ASA 600

Amendments to ASA 600

1. [Aus] Illustration 1A of Appendix 1 is amended to read as follows:

[Aus] Illustration 1A: Illustration of Independent Auditor’s Report When the Group Auditor Is Not Able to Obtain Sufficient Appropriate Audit Evidence on Which to Base the Group Audit Opinion – General Purpose Financial Report, Qualified Opinion under the Corporations Act 2001

For purposes of this illustrative auditor’s report, the following circumstances are assumed:

 The audit is a group audit of a listedpublicly traded company with subsidiaries (i.e., ASA 600 applies).

 …

INDEPENDENT AUDITOR’S REPORT

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Auditor’s Responsibilities for the Audit of the Consolidated Financial Report

[Reporting in accordance with ASA 700 – see [Aus}] Illustration 2A in the Appendix of ASA 700..]

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