The objectives of the auditor are:

  1. To obtain sufficient appropriate audit evidence about whether events occurring between the date of the financial report and the date of the auditor’s report that require adjustment of, or disclosure in, the financial report are appropriately reflected in that financial report in accordance with the applicable financial reporting framework; and
  2. To respond appropriately to facts that become known to the auditor after the date of the auditor’s report, that, had they been known to the auditor at that date, may have caused the auditor to amend the auditor’s report.