Existing paragraph 21 is amended to read as follows:
The auditor’s report shall include a separate section with a heading “Other Information”, or other appropriate heading, when, at the date of the auditor’s report: (Ref: Para. Aus A52.1)
(a) For an audit of a financial report of a listedpublicly traded entity, the auditor has obtained, or expects to obtain, the other information; or
(b) For an audit of a financial report of an entity other than a listedpublicly traded entity, the auditor has obtained some or all of the other information. (Ref: Para. A52)
Existing paragraph 22 is amended to read as follows:
When the auditor’s report is required to include an Other Information section in accordance with paragraph 21 of this Auditing Standard, this section shall include: (Ref: Para. A53)
(a) …
(b) An identification of:
(i) Other information, if any, obtained by the auditor prior to the date of the auditor’s report; and
(ii) For an audit of a financial report of a listedpublicly traded entity, other information, if any, expected to be obtained after the date of the auditor’s report;
(c) …
Existing paragraph A12 is amended to read as follows:
When the annual report is translated into other languages pursuant to law or regulation (such as may occur when a jurisdiction has more than one official language), or when multiple “annual reports” are prepared under different legislation (for example, when an entity is listedpublicly traded in more than one jurisdiction), consideration may need to be given as to whether one, or more than one of the “annual reports” form part of the other information. Law or regulation may provide further guidance in this respect.
Existing paragraph A52 is amended to read as follows:
For an audit of a financial report of an entity other than a listedpublicly traded entity, the auditor may consider that the identification in the auditor’s report of other information that the auditor expects to obtain after the date of the auditor’s report would be appropriate in order to provide additional transparency about the other information that is subject to the auditor’s responsibilities under this Auditing Standard. The auditor may consider it appropriate to do so, for example, when management is able to represent to the auditor that such other information will be issued after the date of the auditor’s report.
Existing [Aus] Appendix 3 is amended to read as follows:
Illustrations of Auditor’s Reports Relating to Other Information
Section Amendments to ASA 720 - AUASB 2025-9 Amendments to AUASB Standards - Amendments to ASA 720 | Zoe
Illustration 1: [Deleted by the AUASB. Refer [Aus] Illustration 1A]
[Aus] Illustration 1A: An auditor’s report of a listedpublicly traded company, containing an unmodified opinion when the auditor has obtained all of the other information prior to the date of the auditor's report and has not identified a material misstatement of the other information.
Illustration 2: [Deleted by the AUASB. Refer [Aus] Illustration 2A]
[Aus] Illustration 2A: An auditor’s report of a listedpublicly traded company containing an unmodified opinion when the auditor has obtained part of the other information prior to the date of the auditor’s report, has not identified a material misstatement of the other information, and expects to obtain other information after the date of the auditor’s report.
Illustration 3: An auditor’s report of an entity other than a listedpublicly traded entity containing an unmodified opinion when the auditor has obtained part of the other information prior to the date of the auditor’s report, has not identified a material misstatement of the other information, and expects to obtain other information after the date of the auditor’s report.
Illustration 4: [Deleted by the AUASB. Refer [Aus] Illustration 4A]
[Aus] Illustration 4A: An auditor’s report of a listedpublicly traded company containing an unmodified opinion when the auditor has obtained no other information prior to the date of the auditor’s report but expects to obtain other information after the date of the auditor’s report.
Illustration 5: [Deleted by the AUASB. Refer [Aus] Illustration 5A]
[Aus] Illustration 5A: An auditor’s report of a listedpublicly traded company containing an unmodified opinion when the auditor has obtained all of the other information prior to the date of the auditor's report and has concluded that a material misstatement of the other information exists.
Illustration 6: [Deleted by the AUASB. Refer [Aus] Illustration 6A]
[Aus] Illustration 6A: An auditor’s report of a listedpublicly traded company containing a qualified opinion when the auditor has obtained all of the other information prior to the date of the auditor's report and there is a limitation of scope with respect to a material item in the financial report which also affects the other information.
Illustration 7: [Deleted by the AUASB. Refer [Aus] Illustration 7A]
[Aus] Illustration 7A: An auditor’s report of a listedpublicly traded company containing an adverse opinion when the auditor has obtained all of the other information prior to the date of the auditor's report and the adverse opinion on the financial report also affects the other information.
Existing [Aus] Illustration 1A is amended to read as follows:
[Aus] Illustration 1A
For purposes of this illustrative auditor’s report, the following circumstances are assumed:
Audit of the financial report of a single listedpublicly traded company. The audit is not a group audit (i.e., ASA 600*does not apply).
…
Existing footnote † in [Aus] Illustration 1A is amended to read as follows:
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report. The Key Audit Matters section is required for listedpublicly traded entities only.
Existing [Aus] Illustration 2A is amended to read as follows:
[Aus] Illustration 2A
For purposes of this illustrative auditor’s report, the following circumstances are assumed:
Audit of the financial report of a single listedpublicly traded company. The audit is not a group audit (i.e., ASA 600 does not apply).
…
Existing Illustration 3 is amended to read as follows:
Illustration 3 – An auditor’s report of an entity other than a listedpublicly traded company containing an unmodified opinion when the auditor has obtained part of the other information prior to the date of the auditor’s report, has not identified a material misstatement of the other information, and expects to obtain other information after the date of the auditor’s report.
For purposes of this illustrative auditor’s report, the following circumstances are assumed:
Audit of the financial report of an entity other than a listedpublicly traded company. The audit is not a group audit (i.e., ASA 600 does not apply).
…
Existing [Aus] Illustration 4A is amended to read as follows:
[Aus] Illustration 4A
For purposes of this illustrative auditor’s report, the following circumstances are assumed:
Audit of the financial report of a single listedpublicly traded company. The audit is not a group audit (i.e., ASA 600 does not apply).
…
Existing [Aus] Illustration 5A is amended to read as follows:
[Aus] Illustration 5A
For purposes of this illustrative auditor’s report, the following circumstances are assumed:
Audit of the financial report of a single listedpublicly traded company. The audit is not a group audit (i.e., ASA 600 does not apply).
…
Existing [Aus] Illustration 6A is amended to read as follows:
[Aus] Illustration 6A:
For purposes of this illustrative auditor’s report, the following circumstances are assumed:
Audit of the financial report of a listedpublicly traded company and its subsidiaries (the Group). The audit is a group audit (i.e., ASA 600 applies).
…
Existing [Aus] Illustration 7A is amended to read as follows:
[Aus] Illustration 7A
For purposes of this illustrative auditor’s report, the following circumstances are assumed:
Audit of the financial report of a listedpublicly traded company and its subsidiaries (the Group). The audit is a group audit (i.e., ASA 600 applies).