sec.16FRequirements for audit reports— Act , s 113AA

### sec.16F Requirements for audit reports— Act , s 113AA This section prescribes— the form of, and the information that must be included in, an audit report for section 113AA (1) (b) and (2) of the Act ; and the standards and principals an audit report must be prepared in accordance with section 113AA (1) (c) of the Act . An audit report for an annual financial statement must include the information mentioned in schedule 5B , part 7 . An audit report must be prepared in accordance with the Australian Auditing Standards. See also section 16H . s 16F (prev s 16AF) ins 2024 SL No. 71 s 3 renum 2024 SL No. 71 s 6 (sec.16F-ssec.1) This section prescribes— the form of, and the information that must be included in, an audit report for section 113AA (1) (b) and (2) of the Act ; and the standards and principals an audit report must be prepared in accordance with section 113AA (1) (c) of the Act . (sec.16F-ssec.2) An audit report for an annual financial statement must include the information mentioned in schedule 5B , part 7 . (sec.16F-ssec.3) An audit report must be prepared in accordance with the Australian Auditing Standards. - (a) the form of, and the information that must be included in, an audit report for section 113AA (1) (b) and (2) of the Act ; and - (b) the standards and principals an audit report must be prepared in accordance with section 113AA (1) (c) of the Act .