60‑45 Auditor’s report on annual financi60‑45 Auditor’s report on annual financial report

#### 60‑45 Auditor’s report on annual financial report (1) An auditor’s report must contain a statement from the auditor as to whether, in the auditor’s opinion, the financial report has been prepared in accordance with this Division. If the auditor is not of that opinion, the auditor’s report must say why. (2) If the auditor is of the opinion that the financial report has not been prepared in accordance with this Division, the auditor’s report must, to the extent it is practicable to do so, quantify the effect that non‑compliance has on the financial report. If it is not practicable to quantify the effect fully, the auditor’s report must say why. (3) The auditor’s report must describe: (a) any material defect or irregularity in the financial report; and (b) any deficiency, failure or shortcoming in respect of the matters mentioned in paragraph 60‑30(3)(b), (c) or (d). (4) The auditor’s report must include any statements or disclosures required by the auditing standards.